Loading...
HomeMy WebLinkAbout2967ORDINANCE NO. 2967 AN ORDINANCE of the City of Port Angeles, revising the tax rate on punchboards and pull tabs and amending Ordinance No. 1847, as amended, and Chapter 3.52 of the Port Angeles Municipal Code. THE CITY COUNCIL of the City of Port Angeles does hereby ordain as follows: Section 1. Section II of Ordinance 1847, as most recently amended by Ordinance 2789, and Chapter 3.52 of the Port Angeles Municipal Code are hereby amended by amending 3.52.020 PAMC to read as follows: 3.52.020 Persons Subject to Tax - Tax Rate. There is 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 Chapter and by Chapter 9.46 RCW, shall pay a tax of one hundred fifty dollars, in lieu of any tax assessed against gross receipts from gambling activities by the terms of this Chapter: 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 seven 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 periods, 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 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 for bona fide charitable or nonprofit organizations, in the amount - of the gross receipts directly from the operation of the punchboards or pull tabs themselves less the amount awarded as cash or merchandise prizes, multiplied by the rate of ten percent. Any punchboards or pull tabs for commercial stimulant operators, in the amount of the gross receipts directly from the operation of the punchboards or pull tabs less the amount awarded as cash or merchandise prizes, multiplied by the rate of ten percent. (Ord. 2789 §7, 1/1/94; Ord. 2727 §1, 12/25/92, Ord. 2456 §1, 9/2/87; Ord. 2407 §1, 7/28/86; Ord. 2345 §1, 7/1/85; Ord. 2308 §1, 8/18/84; Ord. 2263 §1, 8/15/83; Ord. 2219 §1, 6/28/82; Ord. 2164, 8/4/81; Ord. 2095 §1, 8/13/80; Ord. 2039 §1, 8/18/79; Ord. 1939, 9/8/77; Ord. 1847 §II, 3/1/75) Section 2 - Severability. If any provisions of this Ordinance, or its application to any person or circumstances, is held invalid, the remainder of the Ordinance, or application of the provisions of the Ordinance to other persons or circumstances, is not affected. Section 3. This Ordinance shall take effect five days after publication and shall be retroactive to July 27, 1997. PASSED by the City Council of the City of Port Angeles at a regular meeting of said Council held on the 16th day of September, 1997. r ATTEST: APPROVED AS TO FORM: Craigl. atson, City Attorney PUBLISHED: September 21. 1997 (By Summary) I: \ORDNANCE\352020.ORD Tz- ''--IS er Ostrows , Mayor Summary of Ordinance Adopted by the Port Angeles City Council on September 16, 1997 Ordinance No. 2967 This Ordinance of the City of Port Angeles revises the tax rate on punchboards and pull tabs for bona fide charitable or nonprofit organizations in the amount of the gross receipts directly from the operation of the punchboards or pull tabs less the amount awarded as cash or merchandise prizes multiplied by the rate of ten percent and for commercial stimulant operators in the amount of the gross receipts directly from the operation of the punchboards or pull tabs less the amount awarded as cash or merchandise prizes multiplied by the rate of ten percent. This Ordinance amends Ordinance No. 1847, as amended, and Chapter 3.52 of the Port Angeles Municipal Code. The full text of the Ordinance is available at City Hall in the City Clerk's office or will be mailed upon request. Office hours are Monday through Friday from 8:00 a.m. to 5:00 p.m. This Ordinance shall take effect five days after the date of publication of this summary and shall be retroactive to July 27, 1997. Publish: September 21, 1997 Becky J. Upton City Clerk