HomeMy WebLinkAbout2345ORDINANCE NO. a3 -,r
AN ORDINANCE of the City of Port Angeles
changing the rates at which amusement games and
card rooms are taxes, and amending Section 1,
Ordinance 2308; Section 1, Ordinance 2263;
Section 1, Ordinance 2219; Section 1,
Ordinance 2164; Section 1, Ordinance 2095;
Section 1, Ordinance 2039; Ordinance 1939,
Section II of Ordinance 1847, and Section 1,
Ordinance 1848 and Section 23, Ordinance 1831;
and amending Sections 3.52.020 and
3.52.025 of the Port Angeles Municipal Code.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PORT
ANGELES as follows:
Section 1. Section 1, Ordinance 2308; Section 1,
Ordinance 2263; Section 1, Ordinance 2219; Section 1, Ordinance
2164; Section 1, Ordinance 2095; Section 1, Ordinance 2039;
Ordinance 1939, Section II of Ordinance 1847, and Section
3.52.020 of the Port Angeles Municipal Code are each amended to
read as follows:
3.52.020 Persons subject to tax - Tax rate. There is
levied upon all persons, associations and organizations conduct-
ing or operating within this jurisdiction any of the activities
listed below, a tax in the following amounts to be paid to the
City; provided that for the year 1985 only, any agricultural fair
authorized under the provisions of Chapters 15.76 or 36.37 RCW
which conducts any activity governed by the terms of this
ordinance and by Chapter 9.46 RCW, shall pay a tax of One Hundred
Fifty ($150) Dollars, in lieu of any tax assessed against gross
receipts from gambling activities by the terms of this ordinance:
A. Bingo, in the amount of the net receipts there-
from, less the amount of money paid in cash, and paid for
merchandise, actually awarded as prizes during the taxable
period, multiplied by the rate of five percent.
B. Raffles, in the amount of the gross receipts
therefrom, less the amount of money paid in cash, and paid for
•
•
merchandise, actually awarded as prizes during the taxable
period, multiplied by the rate of ten percent; PROVIDED, that no
tax shall be paid by any bona fide charitable or non- profit
organization as defined in RCW 9.46.020(3) for the first two
raffles in any given calendar year, beginning on or after January
1, 1986.
C. Any punchboards or pull tabs, in the amount of
three percent of the gross receipts directly from the operation
of the punchboards or pull tabs themselves.
Section 2. In the event that annual tax revenues
generated by the gambling tax levied in Chapter 3.52 PAMC should
fall below $50,000 in any given calendar year, the City Council
reserves the right to adopt an ordinance amendment to increase
the gambling tax rates as the City Council shall deem necessary.
Section 3. This ordinance shall take effect on July 1,
1985.
PASSED by the City Council of the City of Port Angeles
at a regular meeting of said Council held on the ‘15ay of
AU/TAI 1985.
ATTEST:
Mer
APPRO
A Lannoye, City C erk
AS TO FORM:
Craig
D.
IC3jutson, City Attorney
PUBLISHED:
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