File #: 2004-0249    Version: 1
Type: Ordinance Status: Lapsed
File created: 5/24/2004 In control: Budget and Fiscal Management Committee
On agenda: Final action: 2/7/2005
Enactment date: Enactment #:
Title: AN ORDINANCE increasing the social card game room tax from eleven percent to twenty percent of annual gross receipts; and amending Ordinance 2564, Section 1, as amended, and K.C.C. 12.54.100.
Sponsors: Dwight Pelz
Indexes: Taxes
Code sections: 12.54.100 -
Attachments: 1. 2004-0249 Attachment 2 to 9-15-04 Staff Report.pdf, 2. 2004-0249 Attachment 3 to 9-15-04 Staff Report.pdf, 3. 2004-0249 game room tax increase 9-15-04 staff report
Staff: St. John, Polly
 
Drafter
Clerk 05/19/2004
title
AN ORDINANCE increasing the social card game room tax from eleven percent to twenty percent of annual gross receipts; and amending Ordinance 2564, Section 1, as amended, and K.C.C. 12.54.100.
body
BE IT ORDAINED BY THE COUNCIL OF KING COUNTY:
      SECTION 1.  Ordinance 2564, Section 1, as amended and K.C.C. 12.54.100 are hereby amended to read as follows:
      Social card game room tax.  There is levied upon all persons, associations((,)) and organizations ((who have been duly)), that are licensed to operate social card games under ((the provision of)) RCW ((9.46.030(1) and (4))) 9.46.0311 and 9.46.0325, a tax equal to ((eleven)) twenty percent of the annual gross receipts exceeding ten thousand dollars((:
      PROVIDED THAT no)).  However, the tax shall not be imposed ((when such)) if the activities are conducted by any bona fide charitable or nonprofit organization as defined in RCW ((9.46.020(3) which)) 9.46.0209, if the organization ((has no)) does not have paid operating or management personnel and has gross income from social card games not exceeding twelve hundred and fifty dollars per quarter((;      PROVIDED FURTHER THAT,)).  Also, the executive ((is authorized to)) may implement appropriate fiscal reporting requirements to insure the effective administration of license holders exempt from the payment of taxes.
      SECTION 2.  This ordinance takes effect January 1, 2005.