Ordinance 10-001 Amending Gambling Regulations •
CITY OF SPOKANE VALLEY
SPOKANE COUNTY WASHINGTON
ORDINANCE NO. 010-001
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY
WASHINGTON, AMENDING SPOKANE VALLEY MUNICIPAL CODE 3.25.040, GAMBLING
TAX REGULATIONS FOR THE CITY OF SPOKANE VALLEY.
WHEREAS, the City of Spokane Valley adopted Ordinance 03-028 on January 28, 2003, to be
effective upon the date of incorporation. Ordinance 03-028 was later codified into Spokane Valley
Municipal Code(SVMC)Chapter 3.25,Gambling Tax; and
WHEREAS, SVMC 3.25.040 was adopted with a requirement that gambling establishments
submit completed quarterly reports documenting the establishment's gambling activity within 15 days of
the end of the quarter; and
WHEREAS, the fifteen-day requirement of 3.25.040 is difficult for establishments to meet, and
staff along with the State Auditor's Office suggests the section be amended to change the required reports
due within thirty days of the end of the quarter rather than the fifteen days as currently stated.
NOW THEREFORE, the City Council of the City of Spokane Valley, Washington, ordains as
follows:
Section 1. Intent. The City of Spokane Valley declares that the intent of this Ordinance is to
amend 3.25.040 to provide an appropriate time frame for gambling establishments to file quarterly reports
documenting their gambling activity for the preceding quarter.
Section 2. Amending SVMC 3.25. Regarding Time To File Quarterly Report. SVMC
3.25.040 is hereby amended as follows:
3.25.040 Payment of tax.
The tax imposed by this chapter shall be due and payable in quarterly installments and remitted to
the city finance director together with the required information on the return form(s), as prescribed by the
City, on or before the 30`" day of the month succeeding the quarterly period in which the tax accrued,
unless the 30th day of the month is a nonbusiness day or holiday, then said tax shall be due and payable
on the next business day. Any tax remaining unpaid on the day following its applicable due date shall be
delinquent; provided however:
A. Whenever an entity subject to the tax imposed by this chapter ceases the taxable activity for a
period of more than two consecutive calendar months, the tax shall become due and payable on the tenth
calendar day following the last date of business, unless the tenth day is a nonbusiness day or holiday,then
said tax shall be due and payable on the next business day.
B. Whenever the city manager determines, based upon a history of delinquent payment or an
assignment for the benefit of creditors, or such other evidence that the ability of the City of Spokane
Valley to collect the tax owing from the taxpayer may be in jeopardy,the City, after not less than 10 days'
written notice to the taxpayer, may require the taxpayer to remit taxes owing hereunder at a shorter
interval than prescribed herein. Notice shall be given by regular and certified mail. In the event that the
certified mail is refused by the taxpayer and returned to the City of Spokane Valley, notice shall be
deemed effective upon the date of mailing of the notice by regular mail. (Ord. 28 § 4, 2003).
Section 3. Remainder of SVMC 3.25. Unchanged. The remaining provisions of SVMC
3.25 are unchanged by this amendment.
Ordinance 10-001 Amending SVMC 3.25.040 Page 1 of 2
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Section 4. Severability. If any section, subsection, sentence or clause of this chapter is for
any reason held to be invalid, such decision shall not affect the validity of the remaining provisions of this
chapter.
Section 5. Effective date. This Ordinance shall be in full force and effect five days after
publication of this Ordinance or a summary thereof occurs in the official newspaper of the City as
provided by law.
Approved this 19th day of January, 2010.
%/, re-- 1:
ATTEST: Thomas E.Towey,lMayor
i�so /I_ .
hristine Bainbridge, City Clerk J
Approved As To Form:
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Office he City A orney
Date of Publication: / - 2 - J-di()
Ordinance Effective Date: a--.3
Ordinance 10-001 Amending SVMC 3.25.040 Page 2 of 2