Ordinance 20-006 Defers Gambling Taxes CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO.20-006
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY
WASHINGTON, DEFERRING REMITTANCE OF GAMBLING TAXES IMPOSED
PURSUANT TO CHAPTER 3.25 SVMC DUE TO IMPACTS FROM THE COVID-19
PANDEMIC, AND PROVIDING FOR OTHER MATTERS PROPERLY RELATING
THERETO.
WHEREAS, pursuant to chapter 3.25 SVMC, the City has imposed a tax on certain gambling
activities (the"gambling tax") occurring within the City of Spokane Valley("City"), including bingo and
raffle games, punchboards and pulltabs, social card playing, and amusement games; and
WHEREAS, pursuant to SVMC 3.25.040,the gambling taxes collected by entities operating such
gambling activities is due and payable in quarterly installments and shall be remitted to the City on or before
the 30th day of the month succeeding the quarterly period in which the tax accrued; and
WHEREAS, since early 2020, the City, State of Washington, and entire United States have been
experiencing negative effects due to the ongoing COVID-19 pandemic; and
WHEREAS, Washington State Governor Jay Inslee has signed and executed various executive
orders which have prohibited public gatherings and resulted in the mandatory closure of many small
businesses in the City, including those who provide activities subject to the gambling tax,with said orders
materially and negative affecting the ability of these businesses to engage in all forms of their normal
business; and
WHEREAS, many of these affected businesses are currently unable to pay the City the first quarter
gambling taxes due to interruption to their normal operations and revenue stream; and
WHEREAS, the City desires to defer collection of the gambling taxes due and owing for the first
and second quarters of 2020 to a Iater date in an effort to assist these small business owners to help them
avoid going out of business.
NOW, THEREFORE, the City Council for the City of Spokane Valley, Spokane County,
Washington do ordain as follows:
Section 1. Intent. The intent of this Ordinance is to temporarily change the time period by
which gambling taxes imposed pursuant to chapter 3.25 SVMC for the first and second quarters of 2020
are required to be remitted to the City in order to allow the businesses conducting these activities additional
time to remit the taxes.
Section 2. Deferred period of remittance for first and second quarter taxes. All taxes collected
and owing pursuant to chapter 3.25 SVMC for first quarter of 2020 shall be due, payable, and remitted to
the City no later than September 30, 2020. All taxes collected and owing pursuant to chapter 3.25 SVMC
for second quarter of 2020 shall be due,payable,and remitted to the City no later than November 30,2020.
Any penalties, liens, or other collection actions for delinquent payment of 2020 first quarter or second
quarter taxes shall be determined and applied based upon such payment due dates set forth herein rather
Ordinance 20-006--Gambling Tax Collection Page 1 of 2
than the standard first or second quarter due dates. Taxes collected and owing pursuant to chapter 3.25
SVMC for third and fourth quarter of 2020 shall be paid as required pursuant to SVMC 3.25.040. Nothing
herein shall be construed to waive any gambling taxes due and owing under chapter 3.25 SVMC.
Section 3. Not codified. This Ordinance shall not be codified because the effect is of
temporary and short duration and shall solely affect the taxes imposed, due,and owing for first and second
quarters of 2020.
Section 4. Other Section Unchanged. Except as otherwise specifically referenced and
provided herein,all sections and provisions of chapter 3.25 SVMC shall remain unchanged and in full force
and effect.
Section 5. Severability. If any section, sentence, clause or phrase of this Ordinance shall 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 6. Effective Date. This Ordinance shall be in full force and effect five days after
publication of this Ordinance or a summary thereof in the official newspaper of the City of Spokane Valley
as provided by law.
PASSED by the City Council this 14th day of April,2020.
ATTEST: J
Ben Wick,Mayor
(Y.4 // 24,;VII
Christine Bainbridge, City Clerk
Approved As To Form:
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O iee of he Cit orae
Date of Publication: 04-17-2020
Effective Date: 04-22-2020
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