Newspaper Archive of
Monroe Historical Society
Monroe, Washington
March 6, 1975     Monroe Historical Society
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March 6, 1975

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rage Six' Mnitr' Mnre' WA' March 6' 1975 MiSSi0n Pil0t T Be SQea er a ptluck dinner wUl (inGrdnNigeria,BUyS'westa pilot A f- haslCalbeen congregattOnhelping sup- albeAtvisittng.Served7:30 for p.m.infrm-Buys r r c e s e w s ) rica for the Christian port the mission work will present a sight i | Reformed Church in Nigeria and the and sound program and Airman Terry Lee AFB, Texas. Air Force Major Rapid Reliable ReasonableI mission, plans to be visit will allow Buys host a question and King, son of Mr, and Upon completion of James P. Morgan, son at the Monroe Chris- and the congregation answer period con- Mrs. William L. King basic training airman of Mr. and Mrs. J.J. T.V. and Electronic Repairs tian Reformed Church to become better cerning his work Route 2, Box 338A, King will attend tech- Morgan of Index, has with his family on acquainted, Pastor in Nigeria. Snohomtsh, enlisted in ntcal training at Kees-entered the Armed March 9, Pastor Ken- Slager said. Pastor Slager said the Air Force and de- ler AFB, Miss., as an Forces Staff College at SKY VALLEY LIONS neth Slager said. Following the morn- the public is invited to parted for six weeks electronics special- For some time the ing worship service attend any or all of of basic military tst. the events, training at Lackland He attended Monroe High School. L ITTLE LEAGUE ROESLER TIMBER TEAM 'TTC~ , in une Preliminary Game: Sultan 5th & 6th Graders 6 p.m. Monroe 5ths& 6th Graders ,oor oo.,o me o out of whack .,.. call in the experts. That s us. Fixing ,L| I IB Walz h electronic equipment is our business. Home service. ~J~[~d~ ~ ~ SULTAN HIGH SCHOOL GYM i c' e t Prices Grade School 50, Students $1. 00 113 E Main Monroe Adults $1.25, Family $3.00 441 Main Monroe, Wash. 98272 "Serving others as we would wish to be ,served' C.W. Kerr, Gen. Mgr. Monroe 794-7049 - Carnation 333-4179 Legal fee as follows: III (a) 1 - 10 days late - 5% of tax due (b) 11 - 20 days late - 890 of tax due (c) 21 - 31 days late - 109o of tax due (d) 32 - 60 days late - 15]o of tax due but in no event shall the penalty amount be less than $10.00. In addition to this penalty, the City Clerk may charge the taxpayer interest of 1% of all taxes and fees due for each 30 day period, or portion thereof, that said amounts are past due. Failure to make payment in full of all tax amounts, and penalties, within 60 days following the day the tax amount initially became due shall be both a civil and a criminal violation of this section. *It* Army Private Mark S. Clover, 18, son of Norfolk, Va. The five-month De- partment of Defense school, operated under the direct supervision of the Joint Chiefs of Staff, provides stu- dents with intensive education related to Mr. and Mrs. Vernon national and inter- L. Clover, 2045 Mad-- national security. tson, Monroe, Wash., Major Morgon, who has been assigned as attended Mount Baker a military policeman High School, Deming, to the 8th Infantry Di- received his B.A. de- vision, stationed at gree in 1961 from the Bad Kneuznach, Get- University of Wash- many. ington. Notice the taxpayer falls to make payment in full within ten calendar days of such mailing. SECTION XI FAILURE TO MAKE RETURN If any taxpayer fails, neglects or refuses to make and file his return as and when required under this ordi- nance, the City Clerk ts authorized to determine the amount of tax payable, together with any penalty and/or interest assessed under the provisions of this ordinance, and by mail to notifysuch taxpayer of the amount so deter- mined, which amount shall thereupon become the tax and penalty and/or interest and shall become immediately due and payable. SECTION XII SECTION IV ORDINANCE NO. 600 TAX TO BE COMPUTED AND PAID QUARTERLY - EXCEPTIONS An ordinance regulating gambling; providing for, and Each of the various taxes imposed by this ordinance levying a tax upon income derived from certain gambling shall be computed on the basis of activity during each activities; providing for administrative procedures for the calendar quarter year, shall be due and payable in quarter- collection and enforcement of the tax; establishing penalties ly installments, and remittance therefor, together with re- for failure to make timely payment of the tax; repealing turn forms, shall be made to the City of Monroe, Washing- Chapter 9. 12 and Section 6. 04. 040(b) of the Monroe Munt- ton, on or before the last day of the month next succeeding cipal Code; amending Chapter 5. 04 Sections 150, 160, 170, the quarterly period in which the tax accrued, that is, on 180, 190 and 200 of the Code; and providing for the effective January 31, April 30, July 31, and October 31 of each date of this Ordinance. year: PROVIDED, That the following exceptions to this WHEREAS, Chapter 218, Laws of 1073. 1st Ex. Sess. payment schedule shall be allowed, or required: and chapter 9.46 RCW, each as amended, allows qualified (a) Except as provided in (b) below, whenever any persons licensed by the Washington State Gambling Commls- person, association or organization taxable hereunder con- sion to conduct certain gambling activities within this juris- ducting or operating a taxable activity on a regular basis diction subject to compliance with state law and the rules discontinues operation of that taxable activity for a period of the Washington State Gambling Commission, unless the of more than two consecutive months, or quits business, particular gambling activity has been specifically prohibited sells out, or otherwise disposes of its business or terminates by action of the appropriate local agency pursuant to RCW the business, any tax due hereunder shall become due and 9.46.295; and payable, and such taxpayer shall, within ten days there- WHEREAS, RCW 9.46.210 makes it the duty of law erie after, make a return and pay the tax due. forcement officials of this jurisdiction, among others, to en- (b) It ts recognized that some bona fide charitable force the provisions of chapter 9.46 RCW imposing a finan- or bona fide nonprofit organizations taxpayers will be con- cial burden upon this city; and ducring or operating taxable activities only upon an OCca- WHEREAS, RCW 9.46. 110 empowers each city to, by sional and random basis. Except as provided in (c) below. ordinance, provide for the taxing of any gambling activity when such a taxpayer conducts only one taxable activity authorized by RCW 9. 46. 030 which is conducted within its during any calendar quarter, the duration of each such ac- jurisdiction subject to certain maximum tax rates; tivity does not exceed sixty consecutive calendar days, and NOW, THEREFORE, the City of Monroe, Washington, the gross receipts therefrom do not exceed Three Thousand does ordain as follows: Dollars ($3,000. 00) per quarter, that taxpayer need not re- mit the tax due with a return therefor until on or before SECTION I January 31 of the year following that year in which the ac- DEFINITIONS tivity took place. Such returns shall be made upon a spe- For the purposes of this ordinance the words and terms cial form to be supplied by the City Clerk. First payment used shall have the same meaning as each has under Chapter and returns under this subsection shall be made on or before 218. Laws of 19"/3, 1st Ex. Sess, and chapter 9.46 RCW, January 31, 1976. each as amended, and under the rules of the Washington (c) Whenever it appears to the City Clerk that the State Gambling Commission, chapter 230 WAC. unless collection of taxes from any Person, association or organi- otherwise specifically provided or the context in which they zation may be in jeopardy, the Clerk, after not less than are used herein clearly indicates that they be given some twenty days notice to the taxpayer, is authorized to require other meaning, that taxpayer to remit taxes and returns at such shorter in- tervals than quarterly or annually, as the Clerk shall deem SECTION II appropriate under the circumstances. GAMBLING: UNLAWFUL-PENALTY (d) Whenever a taxpayer commences to engage in Whoever engages in gambling, or knowingly causes, business during any quarterly period, his first return and aids, abets, or conspires with another to engage In gambling, tax shall be based upon and cover that portion of the quar- shall be guilty of a misdemeanor and shall upon the con- terly period during which he is engaged in business. viction thereof be subject to a fine not to exceed Five Hun- dred Dollars or a sentence of not to exceed six months in jail, or both such fine and sentence; Provided, however, SECTION V that this section shall not apply to persons, organizations or ADMINISTRATION AND COLLECTION OF TAX associations engaged in the following activities: bingo, raf- Administration and collection of the various taxes ties, amusement games, the operation of punch boards, pull- imposed by this ordinance shall be the responsibility of the tabs, fishing derbys, and games and other social pastimes City Clerk. Remittance of the amount due shall be ac- when conducted pursuant to the provisions of RCW 9.46 and companted by a completed return form prescribed and pro- the provisions of this chapter, vialed by the City Clerk. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete. The City Clerk IS authorized, buy not required, to mail to taxpayers forms for returns. Failure of the taxpayer to receive such a form shall not excuse the taxpayer from making the return and timely paying all taxes due. The SECTION IH PERSONS SUBJECT TO TAX - TAX RATES There is hereby levied upon all persons, associa- tions and organizations conducting or operating within this jurisdiction any of the activities llsted below a tax In the following amounts to be paid to the City of Monroe, Wash- ington: (a) Bingo, in the amount of the gross receipts there- from, less the amount of money paid in cash, and patd for merchandise, actually awarded as prizes during the taxable Period, multiplied by the rate of five percent (590) after the first One Thousand Dollars ($1,000.00) per month. (b) Raffies In the amount of the gross receipts therefrom, less the amount of money paid In cash, and paid for merchandise, actually awarded as prizes during the tax- able period, multiplied by the rate of five percent (590) after the first One Thousand Dollars ($1,000.00) per month. (c) Amusement games, in the amount of the gross receipts therefrom, less the amount of money paid In cash, and paid for merchandise, actually awarded as prizes dur- ing the taxable period, multiplied by the rate of five per- cent (5%) after the first One Thousand Dollars ($1,000. 00) per month. (d) Fishing derbys, in the amount of the oss re- ceipts therefrom, less the amount of money paid in cash, and paid for merchandise, actually awarded as prizes during the taxable Period, multiplied by the rate of five percent (590) after the first One Thousand Dollars ($1. 000. 00) per month. (e) An unchboards or ULl tal in the amount of five percent (590) of the gross receipts directly from the op- eration of the punchboards or pull tabs themselves. (0 Card playtng, In the amount of ten percent (10%) of the gro s receipts received as fees charged persons for the privilege of playing in card games. City Clerk shall make forms available to the public in reasonable numbers in the City Hall during regular business hours. In addition to the return form, a copy of the tax- payer's quarterly report to the Washington State Gambling Commission required by WAC 230-08 for the period in which the tax accrued, shall accompany remittance of the tax amount due. SECTION VI METHOD OFPAYMENT Taxes payable hereunder shall be remitted to the City Clerk on or before the time required, and remittance shall be made by bank draft, certified check, cashier's check, personal check, money order, or in cash. If pay- ment Is made by draft or check, the tax shall not be deemed paid until the draft or check is honored in the usual course of business, nor shall the acceptance of any sum by the City Clerk be an acquittance or discharge of the tax unless the amount paid is the full amount due. The return, and copy of quarterly report to the Washington State Gambling Com- mL Ion, shall be filed in the office of the City Clerk after notation by that office upon the return of the amount ac- tually received from the taxpayer. SECTION VII FAILURE TO MAKE TIMELY PAYMENT OF TAX OR FEE If full payment of any tax ~ee due under this ordi- nance Is not received by the City Clerk on or before the date due, there shall be added to the amount due a penal- SECTION VIII NOTICE OF INTENT!.ON TO ENGAGE IN ACTIVITY TO BE FILED In order that the city may identify those persons who are subject to taxation under this ordinance, each person, association or organization shall file with the City Clerk a sworn Declaration of Intent to conduct an activity taxable under this ordinance upon a form to be prescribed by the Clerk, together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than ten days prior to con- ducting or operating the taxable activity. No fee shall be charged for such filing, which is not for the purpose of regulation of this activity but for the purposes of admini- stration of this taxing ordinance only. Failure to timely file shall not excuse any person, association or organization from any tax liability. SECTION IX RECORDS REQUIRED Each person, association, or organization engaging in an activity taxable under this ordinance shall maintain records respecting that activity which truly, completely " and accurately disclose all information necessary to deter- mine the taxpayer's tax liability hereunder during each base tax period. Such records shall be kept and maintained for a period of not less than three years. In addition, all information and items required by the Washington State Gambling Commission under WAC 230-08, and the United States Internal Revenue Service respecting taxation, shall be kept and maintained for the periods required by those agencies. All books, records, and other items required to be kept and maintained under this section shall be subject to, and immediately made available for, inspection and audit at any time, with or without notice, at the place where such records are kept; upon demand by the City Clerk or the Clerk's designees, for the purpose of enforcing the pr~- visions of this taxing ordinance. Where a taxpayer does not keep all of the books, records or items required tobe kept or maintained under this section in this jurisdiction so that the City Clerk may examine them conveniently, the taxpayer shall either: (a) Produce all of the required books, records or items within this jnrisdiction for such impecrion within three days following a request of the local official that Jae do so; or (b) Bear the actual cost of inspection by the City Clerk or his designee, at the location at which such books, records or items are located, provided that a taxpayer choosing to bear these costs shall pay in advance to the City Clerk the estimated cost thereof, including but not limited to, round trip fare by the most rapid means, lodg- ing, meals, and incidental expenses. The actual amount due. or to be refunded, for expenses |hall be determined following said examination of the records. A taxpayer who fails, neglects or refuses to produce such books and records either within or without this juris- disction, in addition to being subject to other civil and criminal penalties provided by this ordinance, shall be subject to a jeopardy fee or tax assessment by the City Clerk. This penalty fee or jeopardy assessment shall be deemed prima facle correct and shall be the amount of fee or tax owing the City Clerk by the taxpayer unleu he can prove otherwise by competent evidence. The tax- payer shall be notified by mall by the City Clerk of the amount of tax so determined by jeopardy assessment, to- gether with any penalty and/or interest, and the total of such amounts shall thereupon become immediately due and payable. SECTION X OVERPAYMENT OR UNDERPAYMENT OF TAX If, upon application by a taxpayer for a refund or for an audit of his records, or upon examination of the re- turns or records of any taxpayer, It Is determined by the City Clerk that within three years immediately preceding receipt:by the City Clerk of the appllcation by the tax- payer for a refund, or an audit, or, in the absence of such an applic~ation, within the three years Immediately pre- ceding the commencement by the City Clerk of such ex- amination: (a) A tax or other fee has been paid in excen of what properly due, the total excess pard over all amounts due to the city within such a period of three years shall be credited to the taxpayer's account or shall be credited to the taxpayer at the taxpayer's option. No refund or credit shall be allowed with respect to the Clry Clerk more fl n three years before the date of such application or examin- ation. (b) A tax or other fee has been paid which is leu than that properly due, or no tax or other fee has been paid, the City Clerk shall marl a statement to the taxpayer show- Ing the balance due, Including the tax amount or penalty assessmen~ and fees, and it shall he a separate, additional violation of this ordinance, both civil and criminal, if APPEAL TO CITY COUNCIL Any taxpayer or taxpayers aggrieved by the amount of tax levied may appeal such determination to the City Council by filing with City Clerk a written petition with- in five days after the levy of tax. The petition shall set forth in detail the objections forming the basis of appeal, and the filing of said petition will suspend levy of the tax upon the petitioner until the City Council has made a fi- nal determination as to the amount. The Council's de- termination shall be made after a hearing to be held with- in fourteen days of the filing of the petition at a time and place to be fixed and upon timely notice thereof made to the petitioner. At the hearing the Council shall hear such testimony and receive such evidence as the petitioner and the City Clerk shall give or produce in support of or contrary to the petition. The Mayor may exercise the power of subpoena to require the attendance of any person, or the production of any Pertinent documents or other relevant evidence, and tt shall be unlawful for any person to fall to appear or produce that which is demanded by the subpoena, or for any person to give false testimony before the Council. SECTION XHI TAX ADDITIONAL TO OTHERS The tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of Monsoe, Washington, except as herein otherwise expressly provided. SECTION XIV MAYOR TO MAKE RULES The Mayor shall have the power, and it shall be the Mayor's duty, from time to rime, to adopt, publish and enforce rules and regulations not inconsistent with ffds or- dinance or with superior law, for the purpose of carrying out the provisions hereof, and it shall be unlawful to vio- late or fail to comply with any such rule or regulation. SECTION XV TAXES, PENALTIES AND FEES CONSTITUTE DEBT TO MUNICIPALITY Any tax due and unpaid under this ordinance and all penalties or fees shall comtitute a debt to the city, a municipal corporation, and may be collected by court proceedings the same as any other debt in like amount which shall be In addition to all other existing remedies. SECTION XVI LIMITATION ON RIGHT TO RECOVERY The right of rec0ve/yby tie city from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three calendar years from the date such tax became due. The right of recovery against the city be- came of overpayment of tax by any taxpayer shall be out- lawed after the expltarion of three calendar years from the date such payment was made. SECTION XVII REPEAL Chapter 9. 12, anger 6.04 subsection 040 (b) are hereby repealed, in the Momoe Municipal Code. SECTION XVIII VIOLATION - PENALTIES Any person violating or failing to comply with any of the provtsiom of thLs ordinance or any lawful rule or regulation adopted by the City Clerk pursuant thereto, upon conviction thereof, shah be punished by fine in any sum not to exceed Three Hundred Dollars ($300. 00), or by imprisonment in jall for a term not exceeding 90 days, or by both such fine and imprisonment. Any taxpayer who engages in, or carries on, any gambling activity subject to a tax hereunder without hav- ing complied with the provisions of this ordinance shall be guilty of a violarion of this ordinance for each day during which the gambling activity is carried on. SECTION XIX J SEVERABILITY If any provision or section of this ordinance shall be held void or uncomtitutional, all other parts, provt- stons and sections of zhls ordinance not expresly s9 held to be void uncomtitutional shall continue in full force and effect. days SECTION XX EFFECTIVE DATE ordinance shall take effect and he from and after its pa. age. Passed the 26th day of February, 1978. in force 30 CITY OF MONROE, WASHINGTON Grace Kirwan, Mayor ATTEST: Betty J. King, CRy Clerk APPROVED AS TO FORM: CaHeton Knappe, City Attorney Published: March 6, 1975 d