RES 99-21 TAX ON BINGO AND RAFFLESRESOLUTION No. 99-21
A RESOLUTION OF THE CITY OF BAINBRIDGE ISLAND,
WASHINGTON RELATING TO THE IMPOSITION OF A TAX ON
BINGO AND RAFFLES; AND AMENDING SECTION 11 OF THE
BAINBRIDGE ISLAND FEE SCHEDULE.
WHEREAS, in 1988 the City Council passed Ordinance 88-16, which, in pan,
authorized the City Council to set tax rates on bingo and raffle receipts by resolution; and
WI~REAS, tax rates of ten percent have been established by the City Council for bingo
and raffle receipts since 1975; and
WHEREAS, the Washington State Legislature has, through Chapter 221, Laws of 1999,
amended State statute to prohibit a local tax rate on bingo or raffles in excess of five
percent; now, therefore,
THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND, WASHINGTON,
DOES RESOLVE AS FOLLOWS:
Section L Section 11 of the Balnbridge Island Fee Schedule is amended to read as
follows:
11. T,-YRq
B&O TAX
Gross Revenue (BIMC 5.04)
B&O TAX ON UTILITIES
(BI~tC 5,08, Ordin~m~S 97-33 and 98-17) Ele~hi~ity ant~ Telephone
March 1, 199g through December 31, 1998
January 1, 1999 throu~ Doc~_~_r 31, 1999
On and at~er Januaty 1, 2000
Solid Waste (garbage) On and ARer OCtober 1, 1998
0.1%of
over $250,000
2.0% of Gross Revenue
4.0% of C, ross Rowhue
6.0% of Gross Revenue
5.0% of Gross Revenue
COMlVIERCIAL PARKING TAX 8.0% of Gross Revenue
(Ordinance 92-11, 9247. Due in the month following each c, alendar quarter.)
COMMERCIAL PARKING TAX- PENALTY
(0rdin~nCe 92-11)
10% of tax du~ for
each month unpaid
EXCISE TAX ON LODGING (HOTEL/MOTEL TAX
({3rdinnnce 98-56) 4.0%
GAMBLING TAX
(BIMC 5.20. Tax computed on gross receipts less the cost dpfizes. Charitable and non-profit
or~aniT~fiolls have an I~,!itjona] $5,000 eT,~lllption fi'oln ~?oss receipts. )
AMUSEMENT GAMES 2.0%
BINGO
RAFFLES
CARD GAMES 10.0%
PUNCHBOARDS &PULL TABS 10.0%
GAMBLING TAX (Penalty)
(Resolution 95-27)
Minimum Penalty
1 - 10 days delinquent
I 1-20 days delinquent
21-31 days delinquent
32-60 days delinquent
See Table Below
$10.00
Minimum plus 5% of tax du~
Minimum plus 7.5% of tax du~
Minimum plus I(P/~ of tax due
Miniqlum plus 15% of tax dug
Seetioa 2. This resolution shall be effective on and after January 1, 2000.
PASSED by the City Council this lx th day of August, 1999.
APPROVED by the Mayor this 12 th day of August, 1999.
Dc~ght Sutton, Mayor'-
ATTEST/AUTHENTICATE:
City Clerk
FILED WITH THE CITY CLERK: July 22, 1999
PASSED BY THE CITY COUNCIL : August 11, 1999
PUBLISHED: August 18, 1999
EFFECTIVE DATE: January 1, 2000
RESOLUTION No. 99-21