HomeMy WebLinkAbout2010-018ORDINANCE NO. 2010-018
AN ORDINANCE OF THE CITY OF ARLINGTON, WASHINGTON
AMENDING ARLINGTON MUNICIPAL CODE CHAPTER 3.32 RELATING
TO GAMBLING TAXES
WHEREAS, The City Council of the City of Arlington, Washington has determined
certain amendments to the regulations governing Gambling Taxes are warranted;
NOW THEREFORE, the City Council of the City of Arlington, Washington does hereby
ordain as follows:
Section 1. Arlington Municipal Code Section 3.32.060 is hereby amended to read as
follows:
(a) The tax imposed by this chapter shall be due and payable monthly, and remittance
therefore shall be made on or before the twenty-fifth day of the month next
succeeding the end of the monthly period in which the tax accrued. The remittance
shall be accompanied by a return on a form to be provided and prescribed by the
finance director. The taxpayer shall be required to swear or affirm that the
information given on the tax return is full and true and that the taxpayer knows the
same to be true.
(b) Annual Return. Whenever the total tax for which any person is liable under this
chapter does not exceed the sum of twenty dollars for any monthly period, a quarterly
or an annual return may be made upon written request and subject to the approval of
the finance director.
Section 2. Arlington Municipal Code Section Chapter 3.32.100 is hereby amended to
read as follows:
Payment of any tax due hereunder is not received by the due date, a penalty shall be added as
follows:
(a) If payment is not received by the due date, a penalty of 5% of the tax due shall be
charged;
(b) An additional penalty of 5% per month for each month thereafter shall be charged
until the delinquent tax is paid.
In no event shall the total penalty be less than fifteen dollars.
In addition to said penalties the department charges the taxpayer interest of twelve percent
per annuni or portion thereof (or the maximum allowed by law) on any amount of the tax
plus penalty from the date such tax or penalty becomes due. Penalties and/or interest may be
ORDINANCE NO. 2010-018
waived in whole or in part where the department finds the underpayment was a result of
circumstances beyond the taxpayer's control.
Section 3. This ordinance shall take full force and effect five days after its approval, passage
and publication as required by law.
PASSED by the City Council of the City of Arlington and APPROVED by the Mayor this 7tn
day of September, 2010.
CITY OF ARLINGTON
Margad Larson, Mayor
ATTEST:
Kristin 3anfield, City Clerk
APPROVED AS TO FORM:
7� —
Stev n . P i f , Cit Attorney
ORDINANCE NO. 2010-018
CERTIFICATION OF ORDINANCE
I, Kristin Banfield, being the duly appointed and acting Clerk of the City of Arlington,
Washington, a municipal corporation, do hereby certify that the following Ordinance
#2010-018 was approved at the September 7, 2010 City Council meeting.
ORDINANCE #2010-018
ORDINANCE OF THE CITY OF ARLINGTON, WASHINGTON,
AMENDING ARLINGTON MUNICIPAL CODE CHAPTER 3.32
RELATING TO GAMBLING TAXES.
A true and correct copy of the original ordinance is attached.
Dated this 10th day of September, 2010.
Kristin anfield
City Clerk for the City of Arlington