Chapter 3.20   GAMBLING TAX

Sections:


3.20.010   Authority to tax.

A.

Upon the effective date of this chapter, all gambling activities authorized under the laws of the state, and particularly Substitute House Bill No. 711, Chapter 218, Laws of 1973 (43rd Legislative First Extraordinary Session), and Substitute House Bill No. 473, Chapter 155, Laws of 1974, First Extraordinary Session (43rd Legislative Third Extraordinary Session), and Substitute House Bill No. 212, Laws of 1975, (44th Legislative First Extraordinary Session), as the same amend said Chapter 218, and any amendments thereof, shall be authorized within the city limits of the city, subject to any licensing requirements and regulatory requirements of the state.

B.

Three copies of said statutes are on file with the city clerk-treasurer of the city.

(Ord. 218 § 1, 1979)

3.20.020   Police chief to be notified.

Any person, association or organization required to obtain a license for gambling under the laws of the state, which receives such a license, shall upon receipt thereof immediately file a copy thereof with the city chief of police and shall thereafter promptly notify the chief of police of any change, suspension or action pertaining to such license.

(Ord. 218 § 2, 1979)

3.20.030   Rates of taxation.

Any person, association or organization engaging in gambling activities pursuant to a state license or as authorized under the laws of the state, shall be subject to a city tax thereon as follows:

A.

Taxation of amusement games shall be two percent of the gross receipts from the amusement game less the amount awarded as prizes;

B.

Taxation on bingo and raffles shall be five percent of the gross receipts from a bingo game or raffle less the amount awarded as cash or merchandise prizes;

C.

Taxation on social card games shall be twenty percent of the gross revenue from such games;

D.

Taxation on punch boards and pull-tabs for bona fide charitable or nonprofit organizations and/or commercial stimulant operators shall be ten percent of the gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes.

No tax shall be imposed on bingo or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization, which organization has no paid operating or management personnel and has gross receipts from bingo or amusement games, or a combination thereof, not exceeding five thousand dollars per year, less the amount awarded as cash or merchandise prizes. No tax shall be imposed on the first ten thousand dollars of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization.

(Ord. 729 § 1, 2002; Ord. 618 § 1, 1997: Ord. 408 § 1, 1989; Ord. 387 §§ 1, 2, 1988; Ord. 354, 1987; Ord. 218 § 3, 1979)

3.20.040   Payment of tax.

The taxes called for as set forth in subsections A, B, C and D of Section 3.20.030 shall be paid to the city clerk-treasurer as follows:

A.

Upon the filing of any report of gambling moneys received by a license holder to the State Gambling Commission, a duplicate copy of such report shall be filed simultaneously with the city clerk-treasurer along with the payment of the tax thereon and a duplicate report shall be simultaneously filed with the city clerk-treasurer and the city police chief.

B.

In the event a report is not required by the State Gambling Commission, then a report of the gross receipts and payment of the tax shall be made within twenty days of the gambling activity to the city clerk-treasurer.

(Ord. 618 § 2, 1997: Ord. 218 § 4, 1979)

3.20.050   Copy to be filed with state.

Upon the effective date of the ordinance codified in this chapter, the city clerk-treasurer shall mail a certified copy of this ordinance to the chairman of the State Gambling Commission.

(Ord. 218 § 5, 1979)

3.20.060   Violation—Penalty.

Any person violating or failing to comply with any of the provisions of this chapter shall (in addition to being liable for civil remedies in favor of the city for collection of any delinquent taxes under the provisions of this chapter, and in addition to any penalties that might be imposed by the state) be punished by a fine not to exceed five hundred dollars or six months in the city jail, or both such fine and imprisonment.

(Ord. 218 § 6, 1979)