Ordinance 25900006.03059
WSS/naa
10/01/86
ORDINANCE NO. 2590
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON,
AMENDING ECC 3.24.060 RELATING TO PERSONS FAIL-
ING TO MAKE TIMELY PAYMENT OF GAMBLING TAX OR
FEE, TO PROVIDE FOR INCREASE IN PENALTIES AND
FIXING A TIME WHEN THE SAME SHALL BECOME
EFFECTIVE
WHEREAS, the City Council finds that the current
penalty of one to two percent of delinquent taxes has failed to
achieve the desired effect of bringing about timely payment of
its gambling tax and fee, and
WHEREAS, the City Council finds that persons owing the
gambling fee are failing to make proper provision to set aside
gambling fees from their current revenues as received, and
WHEREAS, the City Council finds that the current
penalty is not set at sufficient level to encourage persons to
make timely payment, NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. ECC 3.24.060 FAILURE TO MAKE TIMELY PAYMENT
OF TAX OR FEE is hereby amended to read as follows:
3.24.060 FAILURE TO MAKE TIMELY PAYMENT OF TAX OR FEE
A. If full payment of any tax or fee due under this
Chapter is not received by the City Clerk on or
before the due date, there shall be added to the
amount owing a penalty fee as follows:
1. 15-45 days late: 10% of the tax due, with
a minimum penalty of $1.00;
2. 46-75 days late: 15% of the tax due, with
a minimum penalty of $2.00;
3. 76 or more days late: 20% of the tax due,
with a minimum penalty of $3.00.
B. In addition to this penalty, the Clerk shall
charge the taxpayer interest of 1% of all taxes
and fees due for each thirty (30) day period or
portion thereof that the amounts are past due.
C. Failure to make payment in full of all tax
amounts, fees, interest and penalties due within
sixty (60) days following the day of the tax
amount initially became due shall be both a civil
and a criminal violation of this Chapter.
Section 2. This ordinance, being an administrative
action, is not subject to referendum and shall take effect five
(5) days after publication of the attached, approved summary.
APPROVED:
MAYOR, LARK S. OAURIEN
ATTEST/AUTHENTICATED:
t�Q
CY CLERK,UELINE PARRETT
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY
FILED WITH THE CITY CLERIC: October 6, 1986
PASSED BY THE CITY COUNCIL: December 9, 1986
PUBLISHED: 12/14/86
EFFECTIVE DATE: 12/19/86
ORDINANCE NO. 2590
- 2 -
Affidavit of Publication
STATE OF WASHINGTON,
COUNTY OF SNOHOMISH,
The undersigned, being first duly sworn on oath deposes and says
that she is Principal Clerk of THE HERALD, a daily newspaper
printed and published in the City of Everett, County of Snohomish,
and State of Washington; that said newspaper is a newspaper of
general circulation in said County and State; that said newspaper
has been approved as a legal newspaper by order of the Superior
Court of Snohomish County and that the notice ........................................
sun ARY OF ORDINANCE .NO ...... 2590......................................................
f"OR.................................. .......................... ................................................................... I......
rlES
HLL
a printed copy of which is hereunto attached, was published in said
ie city newspaper proper and not in supplement form, in the regular and
monds
-2590 entire edition of said paper on the following days and times, namely:
delinquent
vs late with
15
C,-20% penolty for delinquent
payments more than 76 days
late with o minimum of $3.00
Section 2. Fixing a time when
the same shall become effec-
tive.
The full text of this ordinance
will be molted without charge to
anyone who submits a written
request to the City Clerk of the
City of Edmonds for a copy of
the text.
APPROVED BY THE City j
Council at their meeting of
December 9 1986.
JACQU9LINE G. PARRETT'
City Clerk
Published: Dec. 1, 1986. --
December 1.4th.,...1986.
................................................................................................................................
........................... ...........................................................................................................
and that said Aewspaper was regularly distributed to its subscribers
during all of said period.
C p
......................1.,�` .................................. .
Principal Clerk
Subscribed and sworn to before me this......15th
day of ....... December ........ :....................................... 1986.....
J?... i <..,... .. ... .. 1.. ... .... ......... ........----.........
Notary Public in and for the State of Washington,
residing at Everett, Snohomish County.
B-2-1