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ORD 76-08 GAMBLING~OULSBO ORDINANCE NO. 76-iQ- WINSLOW ORDINANCE NO. 76- 8 AN ORDINANCE OF THE CITY OF POULSBO AND THE CITY OF WINSLOW RELATING TO GAMBLING AND AMENDING POULSBO ORDINANCE NO. 75-3 AND WINSLOW ORDINANCE NO. 75-4 TO EXEMPT FROM TAXATION CERTAIN TYPES OF CHARITABLE AND NONPROFIT ORGANIZATIONS. WHEREAS, Chapter 87, Laws of 1975-76, 2nd Ex. Sess. (44th Legislative Session), Enacted Substitute House Bill No. 90, which provides for the exemption of certain bona fide charitable and nonprofit organizations from the licensing requirements for gambling; and WHEREAS, it is deemed in the public interest to exempt such organizations from taxation upon income derived from the conduct of certain gambling activities; NOW, THEREFORE, THE CITY COUNCILS OF THE CITY OF POULSBO AND THE CITY OF WINSLOW DO ORDAIN AS FOLLOWS: SecLion 1. There is added to Poulsbo Ordinance No. 75-3 and Winslow Ordinance No. 75-4 a new section reading as follows: 3. (f) The above tax levied upon certain activities shall not be applicable to bona fide charitable or bona fide nonprofit organization organized primarily for purposes other than conduct of such activities, and which do not require a license from -the Washington State Gambling Commission~ provided the following requirements are met: (i) Such activities are held in accordance with all other requirements of Chapter 9.46 RCW as now or hereafter amended, other applicable laws, and rules of the Washington State Gambling Commission; and (ii) Said activities are conducted no more than twice each calendar year over a period of no more than 12 consecutive days each time, not withstanding the limitations of RCW 9.46.020 (2) as now or hereafter amended; and (iii) Only bona fide members of that organization, who are not paid for such services, participate in the management or operation of the activities; and (iv) Gross revenues to the organization from all the activities together do not exceed $5,000.00 during any calendar year; and (v) All revenue therefrom after deducting the cost of prizes and other expenses of the activity, is devoted solely to the purposes for which the organization qualifies as a bona fide charitable or nonprofit organization; and (vi) The organization gives notice of at least five days in advance of the conduct of any of the activities to the local Police Department of the respective city within which the activities are to be conducted of the organization's intent to conduct the activities, the location of the activities, and the date or dates they will be conducted; and (vii.) The organization conducting the activities main- tains records for a period of one year from the date of the event which accurately show at a minimum the gross revenue from each activity, details of the expenses of conducting the activities, and details of the uses to which the gross revenue therefrom is put- Section 2. This ordinance shall take effect and be in force five (5) days from and after its passage, publication or 2 posting in the manner provided by law. PASSED BY the City Council of the City of Poutsbo this day of May, 1976. PASSED BY the City Council of the City of Winslow this day of May, 1976. 12th 17th ATTEST: CITY OF POULSBO By Clyde Caldart Mayor W. G. Heimemann City Clerk/Treasurer ATTEST: CITY OF WINSLOW City Clerk APPROVED AS TO FORM: Robert W. McKisson of Beresford, Booth, Lehne, McKisson & Baronsky City Attorneys