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Ordinance 31520006.90000 WSS /ldh /gjz 7/10/97 R:07/ 14 /97gjz ORDINANCE NO. 3152 AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, AMENDING THE PROVISIONS OF CHAPTER 3.24 RELATING TO TAXATION AND THE REGULATION OF GAMBLING SECTION 3.24.010 DEFINITIONS, AND 3.24.020 PERSONS SUBJECT TO TAX - TAX RATE IN ORDER TO INCORPORATE CHANGES IN LOCAL AUTHORITY LIMITED PURSUANT TO CHAPTER 394 WASHINGTON LAWS, 1997, AND FIXING A TIME WHEN THE SAME SHALL BECOME EFFECTIVE. WHEREAS, Chapter 394, Section 4, of the laws of 1997 amended the legislative authority available to the City relating to the taxation of gambling, and WHEREAS, Section 4(3)(e) provides the City an option regarding the taxation of punchboards and pulltabs for commercial stimulant operators, providing that the rate may be based upon gross receipts from the operation of the games not to exceed five percent or may be based upon gross receipts from the operation of the games, less the amount awarded as cash or merchandise and may not exceed a rate of ten percent, the City Council finds it to be in the best interests of the City to exercise the option in favor of five percent of gross receipts, NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. The Edmonds City Code Section 3.24.010 Definitions is hereby amended to read as follows: WSS \0\167154.1 -1- 3.24.010 Definitions For the purposes of this chapter, the words and terms used herein shall have the same meaning given to each pursuant to RCW Chapter 9.46, as same exists or may from time to time be amended; and as set forth under the rules of the Washington State Gambling Commission, Chapter 230, Washington Administrative Code, as the same exists or may hereafter be amended, unless otherwise specifically provided herein. Section 2. Edmonds City Code, Section 3.24.020, Persons Subject to Tax — Tax Rate, is hereby amended to read as follows: 3.24.010 Person 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 to be paid to the City of Edmonds in the amount hereinafter specified: A. Bingo and raffles: a tax in the amount equal to ten percent of the gross receipts from a bingo game or raffle less the amount awarded as cash or merchandise prizes; B. Amusement games shall not be subject to levy of a tax, provided, however, that such games are authorized for operation pursuant to the provisions of the Washington Administrative Code, shall be subject to the levy of a fee in the amount of two percent of the gross receipts from the amusement game, less the amount awarded as prizes for the purpose of providing for the City's actual costs of enforcement of the laws of the State of Washington and the ordinances of the City of Edmonds; C. Punchboards and pulltabs: 1. Bona fide charitable or nonprofit organizations shall pay a tax in an amount equal to ten percent of the gross receipts from the operation of the games, less the amount awarded as prizes or merchandise; and 2. Commercial stimulant operators shall pay a tax in an amount equal to five percent of the gross receipts from the operation of punchboards and pulltabs. wss\0\167154.1 -2- D. Card playing: Operators shall pay a tax equal to twenty percent of the gross revenue from such games. E. Exemptions: 1. Bingo and amusement games conducted by a bona fide charitable or nonprofit organization shall be exempt from the tax imposed by Sections A and B above, when such organization has no paid operating or management personnel, and gross receipts from bingo or amusement games or a combination thereof does not exceed $5,000 per year less the amount awarded as cash or merchandise. 2. No tax may be imposed on the first $10,000 of gross receipts, less the amount awarded as cash or merchandise prizes, from raffles conducted by any bona fide charitable or nonprofit organization. Section 3. Severability. If any section, sentence, clause or phrase of this ordinance should be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this ordinance. Section 4. Effective Date. This ordinance, being an exercise of a power specifi- cally delegated to the City legislative body, is not subject to referendum, and shall take effect five (5) days after passage and publication of an approved summary thereof consisting of the title. APPROVED: MAYOR, BARBARA S. FAHEY 71A wssXo\167154.1 -3- ATTEST /AUTHENTICATED: CITY CLERK, SANDRA S. CHASE APPROVED AS TO FORM: OFFICE OF THE CITY ATTORNEY: BY )&am& FILED WITH THE CITY CLE r 07/18/97 PASSED BY THE CITY COUNCIL: 07/22/97 PUBLISHED: 07/27/97 EFFECTIVE DATE: 08/01/97 ORDINANCE NO. 3152 wss\0\167154.1 -4- SUMMARY OF ORDINANCE NO. 31.52 of the City of Edmonds, Washington On the 22nd day of July , 199 7 , the City Council of the City of Edmonds, passed Ordinance No. 3152 A summary of the content of said ordinance, consisting of the title, provides as follows: AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, AMENDING THE PROVISIONS OF CHAPTER 3.24 RELATING TO TAXATION AND THE REGULATION OF GAMBLING SECTION 3.24.010 DEFINITIONS, AND 3.24.020 PERSONS SUBJECT TO TAX -TAX RATE IN ORDER TO INCORPORATE CHANGES IN LOCAL AUTHORITY LIMITED PURSUANT TO CHAPTER 394 WASHINGTON LAWS, 1997, AND FIXING A TIME WHEN THE SAME SHALL BECOME EFFECTIVE. The full text of this Ordinance will be mailed upon request. DATED this 23rd day of July , 199 7 . CITY CLERK, SANDRA S. CHASE RECEIVED JUL 3 0 1997 Affidavit of Publication EDMONDS CITY CLERK STATE OF WASHINGTON, COUNTY OF SNOHOZviISH, 1 is - SUMMARYOF ' ORDINANCE NO. 3152' of the City of Edmonds, Washington .. On._he_:22nd day :of July, The undersigned, being first duly sworn on oath de p oses and says 1997:, the City. Council of the. City: .of , Edmonds., passed Ordinance `No. 3152. A sum- that she is Principal Clerk of THE HERALD, a daily newspaper mary of the content of said ordinance, consisting of the ( printed and published in the City of-Everett, County of Snohomish, title, provides as follows: AN 0 CITY OF RDINANCE WASH and State of Washington; that said newspaper is a newspaper of INGTON, AMENDING THE PROVISIONS OF CHAPTER 3.24 RELATING . TO TAXA- general circulation in said Count and State; that said newspaper g Y T10N AND THE REGULATION. OF GAMBLING SECTION has been approved as a legal newspaper by order of the Superior 3.24.010 DEFINITIONS, AND 3.24.020. PERSONS SUBJECT TO_TAX_�TAX.RATE IN OR- Court of Snohomish County and that the notice ......... ............................... SUANI"-T0 CRwPTER---394. Summary f Ordinance No. 3152 ...................... WASHING LAWS; 1997, -AND y ,FIXING A TIME WHEN. THE ....................................................... ............................... 'SAME SHALL BECOME EFFECTIVE: The .full text of this Ordi- nancewill be mailed upon ....................................................................................................... ............................... reqquest.: DATED. this 23rd day of July,: 1997.. SANDRA,S..CHASE City Clerk ...................................................................................................................................... Published: July 27, 1997. - — a printed copy of which is hereunto attached, was published in said newspaper proper and not in supplement form, in the regular and entire edition of said paper on the following days and times, namely: July 27, 1997 ....................................................................................................... ............................... .................................................................................................................................. and that said newspaper was regularly distributed to its subscribers during all of said period. Principal Clerk Subscribed and sworn to before me this ..........8th July 97.. r42f) ................. `i .............. ...... ..... ...... .... 19.. ...... ......:j......... ........:.. ......�.... .. '`,..... ....................... Notary Public in and for th State`of Washington, residing at Everett, Snoho 'sh Canty. /e511- j qN ��. ,1.lSS►0� E fo,�•c� VXpTARk AU B LAG 2 ��j. 5 -19 -98 �JG��� W A S��/ B -2 -f