HomeMy WebLinkAbout2407ORDINANCE NO. 2g 07
AN ORDINANCE of the City of Port Angeles
amending Section 1 of Ordinance No. 2219
and Section 3.52.020 of the Port Angeles
Municipal Code, relating to gambling, and
levying a tax upon the income derived
from the conduct of certain activities by
authorizing agricultural fairs.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT
ANGELES as follows:
Section 1. Section 1 of Ordinance 2219, as most
recently amended by Ordinance No. 2345, and Section 3.52.020 of
the Port Angeles Municipal Cod are hereby amended to read as
follows:
3.52.020 Persons Subject to Tax - Tax Rate.
There is hereby levied upon all persons, associations
and organizations conducting or operating within this
jurisdiction any of the activities listed below, a tax
in the following amounts to be paid to the City; pro-
vided that for the year 1986 only any agricultural fair
authorized under the provisions of Chapters 15.76 or
35.37 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 gross 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 five percent; PROVIDED, that no tax
shall be paid by any bona tide 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. This Ordinance shall take effect as pro-
vided by law.
-1-
PASSED by the City Council of the City of Port Angeles
at a regular meeting of said Council held on the 15th day of
July, 1986.
ATTEST:
/k Ls • � A.•
Sherri L. A •erson
Acting City Clerk
APPROVED AS TO FORM:
Craig D. nutson, City Attorney
PUBLISHED: Jµ,It.( 2,3 I lg. g(,
-2-
MEMORANDUM
July 9, 1986
TO: Manager Flodstrom, Mayor Whidden and Councilmembers
FROM: Sherri derson, Acting City Clerk
RE: Gambling Tax for Clallam County Fair
ISSUE: Formal adoption of an ordinance authorizing a $150.00
gambling tax fee for the 1986 Clallam County Fair.
BACKGROUND: Each year for a number of years, the City Council has
waived the gambling tax requirements for the Clallam County Fair in
lieu of a $150.00 flat fee.
The Clallam County Fair Association has submitted a request for the
same action again this year.
RECOMMENDATION: A motion to adopt the ordinance as read by title
would be appropriate, should the Council wish to approve the $150
flat fee.
1608 W. 16th
e rs &matt labi ilt • n
Dear Sirs:
The Clallam County Fair Association requests your
approval of the gambling fee for the Funtastic
Carnival during the fair this year- August 14
thru August 17th- in the same amount as in the
past years- of ?;6150.00.
457 -3963
CUT OC�TY CLERK ELES
PORT ANGELES, WASHINGTON 98362
June 30, 1986
A resolution to this effect will be greatly
appreciated.
Thank -you.
Sincerely,
Sandy Bailey, Manager
Clallam County Fair Assn.,