HomeMy WebLinkAboutOrdinance 2025-05, amending Chapter 4.38 of the East Wenatchee Municipal Code to add a gambling tax on pull tabs
City of East Wenatchee Ordinance 2025-05
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CITY OF EAST WENATCHEE, WASHINGTON
ORDINANCE NO. 2025-05
An Ordinance of the City of East Wenatchee, Washington, amending Chapter 4.38
of the East Wenatchee Municipal Code to add a gambling tax on pull tabs.
Una Ordenanza de la Ciudad de East Wenatchee, Washington, que enmienda el
Capítulo 4.38 del Código Municipal de East Wenatchee para agregar un impuesto
al juego en las pestañas extraíbles.
1. Alternate format.
1.1. Para leer este documento en un formato alternativo (español, Braille, leer en voz alta,
etc.), comuníquese con la secretaria de la Ciudad en
alternateformat@eastwenatcheewa.gov, al (509) 884-9515 o al 711 (TTY).
1.2. To read this document in an alternate format (Spanish, Braille, read aloud, etc.), please
contact the City Clerk at alternateformat@eastwenatcheewa.gov at (509) 884-9515, or at
711 (TTY).
2. Recitals.
2.1. The City of East Wenatchee (“City”) is a non-charter code City duly incorporated and
operating under the laws of the State of Washington; and
2.2. The City Council of East Wenatchee (“City Council”) finds that it is in the best interests
of the City and its citizens to add a gambling tax on pull tabs with the City’s jurisdiction.
3. Authority.
3.1. RCW 35A.11.020 and RCW 35A.12.190 authorize the City Council to adopt ordinances
of all kinds to regulate its municipal affairs and appropriate to the good government of
the City.
3.2. Chapter 9.46 RCW authorizes a gambling tax within a City’s jurisdiction.
3.3. RCW 9.46.110(e) authorizes a 5% gambling tax on the gross revenue generated from
pull tabs.
THE CITY COUNCIL OF THE CITY OF EAST WENATCHEE DO ORDAIN AS FOLLOWS:
4. Purpose. The purpose of this ordinance is to amend Chapter 4.38 of the East Wenatchee
Municipal Code to add a gambling tax on pull tabs.
5.Amendment. The City Council amends Chapter 4.38 of the East Wenatchee Municipal
Code to read as set forth in Exhibit A.
6.Superseding Provisions. The provisions of this ordinance, once adopted, shall supersede
any previous ordinance to the extent that said ordinance may conflict with the provisions of
this ordinance.
7.Corrections. Upon approval by the City Attorney, the City Clerk and the code reviser may
correct this Ordinance if it contains a clerical error; an incorrect reference to other local,
state, or federal laws, codes, rules, or regulations; or an error in ordinance numbering, section
number, or subsection numbering.
8. Severability. If a court of competent jurisdiction declares any provision in this Ordinance to
be contrary to law, such declaration shall not affect the validity of the other provisions of this
Ordinance.
9. Publication. The City Council directs the City Clerk to publish a summary of this
Ordinance. The summary shall consist of the title of this Ordinance. The City Council
directs the City Clerk to publish a copy of this Ordinance on the City’s website.
10.Effective Date. This Ordinance becomes effective July 1, 2025.
Passed by the City Council of East Wenatchee, at a regular meeting thereof on this 20th day of
May, 2025.
The City of East Wenatchee,
Washington
By _________________________________
Jerrilea Crawford, Mayor
AUTHENTICATED:
___________________________
Laura Leon, City Clerk
City of East Wenatchee Ordinance 2025-05
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Jerrilea Crawford (May 27, 2025 15:22 PDT)
Jerrilea Crawford
City of East Wenatchee Ordinance 2025-05
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Approved as to form only:
___________________________
Bob Siderius, City Attorney
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
05-14-2025
05-20-2025
05-24-2025
07-01-2025
City of East Wenatchee Ordinance 2025-05
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Summary of the City of East Wenatchee, Washington
Ordinance No. 2025-05
On the ____ day of ______________, 2025, the City Council of the City of East Wenatchee,
Washington approved Ordinance No. 2025-05, the main point of which may be summarized by its
title as follows:
An Ordinance of the City of East Wenatchee, Washington, amending Chapter 4.38
of the East Wenatchee Municipal Code to add a gambling tax on pull tabs.
The full text of this Ordinance is available at www.eastwenatcheewa.gov.
Dated this _____ day of ______________, 2025.
_______________________
Laura Leon, City Clerk
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Chapter 4.38 GAMBLING TAX
Sections:
4.38.010 Definitions.
4.38.020 Punch boards and pull-tabs.
4.38.030 Social card games.
4.38.040 Quarterly tax payments.
4.38.050 Administration and collection of tax.
4.38.060 Taxpayer to keep records.
4.38.070 Failure to timely pay tax.
4.38.080 Unpaid taxes – Lien.
4.38.090 Notice to engage in activity.
4.38.100 Failure to make return.
4.38.110 City treasurer Finance Director – Rule-making authority.
4.38.120 Tax constitutes debt.
4.38.130 Gambling tax – Additional to other fees.
4.38.140 Unlawful acts.
4.38.150 Violations – Penalty.
4.38.010 Definitions.
For the purposes of this chapter, the words and terms used shall have the same meanings as each
has in Chapter 9.46 RCW and WAC Title 230, the statutes and rules and regulations pertaining to
gambling in the state of Washington and the Washington State Gambling Commission, as the
same exist now or may hereafter be amended, unless otherwise specifically provided or the
context in which the words or terms are used clearly indicates that the words or terms be given
some other meaning. (Ord. 2000-22 § 1, 2000)
4.38.020 Punch boards and pull-tabs.
ReservedA. Effective July 1, 2025, there is levied upon and shall be collected from and paid by every Formatted: Indent: Left: 0"
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person, association, or organization conducting pull-tab gambling activities a tax equal to five percent.
B. The tax percentage in subsection A of this section shall be levied upon the gross revenue received from
conducting pull-tab gambling activities. (RCW 9.46.110(e)
. (Ord. 2000-22 § 1, 2000)
Formatted: Indent: Left: 0"
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4.38.030 Social card games.
A. There is levied upon and shall be collected from and paid by every person, association, or
organization conducting commercial stimulant social card games, a tax as follows:
1. Effective 2:01 a.m. January 1, 2001, the tax shall be in the amount of six percent; and
2. Effective 2:01 a.m. January 1, 2002, the tax shall increase to an amount of eight percent.
B. The tax percentages in subsection A of this section shall be levied upon the gross revenue
received from conducting commercial stimulant social card games. (Ord. 2000-22 § 1, 2000)
4.38.040 Quarterly tax payments.
Taxes imposed pursuant to this chapter shall be due and payable in quarterly installments, and
remittance therefortherefore shall be made on or before the last day of the month next succeeding
the end of the quarterly period in which the tax accrued. The remittance shall be made by bond
draft, certified check, cashier’s check, money order or in cash and shall be accompanied by a return
on a form to be provided and prescribed by the city treasurerFinance Director. The taxpayer shall
be required to swear or affirm that the information given on the tax return is full and truetrue, and
that the taxpayer knows the same to be so. (Ord. 2000-22 § 1, 2000)
4.38.050 Administration and collection of tax.
Administration and collection of the gambling taxes imposed pursuant to this chapter shall be the
responsibility of the city treasurerFinance Director. Remittance of the amount due shall be
accompanied by a completed return form prescribed and provided by the city treasurerFinance
Director. In addition to the return form, a copy of the taxpayer’s quarterly report to the Washington
State Gambling Commission required by Chapter 230-08 WAC, as the same exists now or may
hereafter be amended, for the period in which the tax accrued, shall accompany remittance of the
tax amount due. (Ord. 2000-22
§ 1, 2000)
4.38.060 Taxpayer to keep records.
It shall be the duty of each taxpayer taxed pursuant to this chapter to keep and enter in a proper
book or set of books or records an account which shall accurately reflect the amount of the gross
receipts and gross revenue received from the gambling activity taxed pursuant to this chapter.
These records shall be retained for a period of three years following the date the tax is incurred and
shall be available for inspection by the city during regular business hours subject to five days’ prior
written request by the city. (Ord. 2000-22 § 1, 2000)
4.38.070 Failure to timely pay tax.
If full payment of any tax due pursuant to this chapter is not received by the city treasurer
Finance Director on or before the date the tax is due, there shall be added to the amount due
interest to accrue at the rate of one percent per month to be computed on the unpaid balance
of the tax due. During a declared emergency covered under Chapter 38.52 RCW, however, the
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city treasurer Finance Director may
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administratively waive any interest due on an unpaid balance. This waiver may not exceed six
months. (Ord. 20-07 § 4, 2020; Ord. 2000-22 § 1, 2000)
4.38.080 Unpaid taxes – Lien.
Taxes imposed pursuant to this chapter shall become a lien upon personal and real property used
in the gambling activity in the same manner as provided for under RCW 84.60.010, as the same
exists now or may hereafter be amended. The lien shall attach on the date the tax becomes due
and shall relate back and have priority against real and personal property to the same extent as ad
valorem taxes. (Ord. 2000-22 § 1, 2000)
4.38.090 Notice to engage in activity.
In order that the city may identify those subject to taxation pursuant to this chapter, each person,
association or organization subject to taxation shall file with the city treasurer Finance Director a
sworn declaration of intent to conduct an activity taxable pursuant to this chapter, together with a
copy of the license issued therefor by the Washington State Gambling Commission. All persons,
associations and organizations conducting gambling activities as of the effective date of the
ordinance codified in this chapter shall file such declaration of intent not less than 30 days after the
effective date hereof, and thereafter said filing shall not be made later than five days prior to
conducting or operating the taxable activity. No fees shall be charged for such filing, which is not
for the purpose of regulation of this activity, but for the purpose of administration of the taxes
levied pursuant to this chapter. Failure to timely file shall not excuse any person, association, or
organization from any tax liability to the city. (Ord. 2000-22 § 1, 2000)
4.38.100 Failure to make return.
If any taxpayer fails, neglects or refuses to make and file a return as and when required pursuant to
this chapter, the city Finance Directortreasurer is authorized to determine the amount of tax
payable, together with any interest owed pursuant to the provisions of this chapter, and by mail to
notify such taxpayer of the amount so determined, which amount shall thereupon become
immediately due and payable. (Ord. 2000-22 § 1, 2000)
4.38.110 City treasurerFinance Director – Rule-making authority.
The city treasurer Finance Director shall have the power and authority to make whatever rules and
regulations not inconsistent with this chapter or other laws as deemed necessary by the city
treasurerFinance Director to carry out the provisions of this chapter. (Ord. 2000-22 § 1, 2000)
4.38.120 Tax constitutes debt.
Any tax due and unpaid under this chapter and all interest thereon shall constitute a debt to the
city of East Wenatchee and may be collected by court proceedings in the same manner as any
other debt in like amount, which remedy shall be in addition to all other existing remedies. (Ord.
2000-22 § 1, 2000)
4.38.130 Gambling tax – Additional to other fees.
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The gambling taxes levied pursuant to this chapter shall be additional to any license fee or tax
imposed or levied under any law or any other ordinance of the city, except as otherwise provided in
this chapter. (Ord. 2000-22 § 1, 2000)
4.38.140 Unlawful acts.
It is unlawful for any taxpayer liable to tax hereunder to fail or refuse to make the returns as and
when required or to pay the tax when due, or to make any false or fraudulent return or any false
statement or representation in, or in connection with, any such return, or to aid or abet another in
any attempt to evade payment of the tax, or any part thereof, or in any manner to hinder or delay
the city or any of its officers in carrying out the provisions of this chapter. (Ord. 2000-22 § 1, 2000)
4.38.150 Violations – Penalty.
A. The city adopts by reference the matters declared to be misdemeanors and gross
misdemeanors as set forth in Chapter 9.46 RCW, as the same exists now or may hereafter be
amended, and adopts the penalties for those respective criminal acts as the same are set forth in
Chapter 9.46 RCW, as the same exists now or may hereafter be amended.
B. To the extent not addressed in subsection A of this section, any person violating or failing to
comply with any of the provisions of this chapter shall be guilty of a misdemeanor subject to the
penalty provision set forth in EWMC 1.20.010, as the same exists now or may hereafter be amended.
(Ord. 2000-22 § 1, 2000)
RRS signed Ordinance 2025-05
Final Audit Report 2025-05-27
Created:2025-05-27
By:City Clerk (cityclerk@eastwenatcheewa.gov)
Status:Signed
Transaction ID:CBJCHBCAABAAXJWcy0TuZqp39WFfLPPwh6m_c43tXquw
"RRS signed Ordinance 2025-05" History
Document created by City Clerk (cityclerk@eastwenatcheewa.gov)
2025-05-27 - 9:04:46 PM GMT
Document emailed to jcrawford@eastwenatcheewa.gov for signature
2025-05-27 - 9:05:07 PM GMT
Email viewed by jcrawford@eastwenatcheewa.gov
2025-05-27 - 10:21:58 PM GMT
Signer jcrawford@eastwenatcheewa.gov entered name at signing as Jerrilea Crawford
2025-05-27 - 10:22:45 PM GMT
Document e-signed by Jerrilea Crawford (jcrawford@eastwenatcheewa.gov)
Signature Date: 2025-05-27 - 10:22:47 PM GMT - Time Source: server
Agreement completed.
2025-05-27 - 10:22:47 PM GMT