HomeMy WebLinkAbout2456ORDINANCE NO. al4 5to
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. 2407, and Section 3.52.020 of
the Port Angeles Municipal Code 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; provided that for the year 1987 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 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.
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 fide charitable or non - profit organization as defined
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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 five days
after date of publication.
PASSED by the City Council of the City of Port Angeles
at a regular meeting of said Council held on the 18th day of
August, 1987.
ATTEST:
M A Y O R
Sherri L. Anderson, City Clerk
OVED A�.,T
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City At.orney
PUBLISHED: (`n1
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