HomeMy WebLinkAboutOrdinance No. 19980ORDINANCE N0. 19980
AN ORDINANCE ESTABLISHING A VIDEO DISPLAY GAMBLING
DEVICE TAX; AND ADDING SECTIONS 3.100, 3.702, 3.104,
3.106, 3.108, 3.110, 3.112, 3.714, 3.116, 3.718, AND
3.120 TO THE EUGENE CODE, 1971.
The City Council of the City of Eugene finds that:
A. Gertai n retai 1 ers within the City operate video display gamb1 i ng
devices pursuant to 1 icens.es issued by the state of Oregon.
B. The presence of these devices within the City creates unique demands
on the City's community policing resources.
C. It would therefore be i n the public interest to impose a tax of 10%
of the retai 1 er's gross income derived from the video display gambling devices
and to dedicate the amounts received therefrom to the City's Public Safety fund
for community policing.
Now, therefore, based on the above findings,
THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS:
Section 1. Sections 3.700, 3.102, 3.704, 3.106, 3.108, 3.710, 3.112,
3.114, 3.116, 3.718, and 3.120 are added to the Eugene Cade, 1911, to provide:
Video Dis la Gamblin Device Tax
3.100 Video Dis la Gamblin Device Tax - Definitions. Except where the
context otherwise requires, the def i n i ti Ons given i n this section
govern the construction of sections 3.702 to 3.720 of this code.
~ a} Retailer. The holder of a 1 i tense Pram the state of
Oregon to operate video display gambling devices within the city.
~ b} Retai 1 er ross income. The total cash value of games
played on a v i deo display gambling machine or device, 1 ess the sum
of prizes paid to players and the amount forwarded to the state of
Oregon as its share of the gross revenues .
~ c} Tax administrator. The person designated by the city
manager to administer and enforce sections 3.100 to 3.720 of this
code .
~d} ~lideo di,,,s,play,g„ambling,.,device. A video poker machine or
any other video display gambling machine or device l i tensed to a
retai 1 er by the state of Oregon.
3. l02 video Dis l a Gamblin Device Tax - lev . Cammenci ng October 1,
Ordinance - 1
I9g4, each retai 1 er shall pay to the ci ty a tax of ten percent ~ 10~}
of the retailer gross income derived from the video display gambling devices}
1 ~ tensed to the reta~ 1 er,
3.704 Video Dis l a Gamblin Device Tax - Re i stoat i on . Each retailer
subject to a video display gambling device tax shall register with
the tax administrator, on a form provided by the city, within I5 calendar days
after receipt of the form. Nonregi strati on under this section shal 1 not ref i eve
any person from the abl igation to pay the tax. The registration shall set forth
the name under which the retai 1 er transacts or intends to transact business, the
1 acati on of the place or places of business, the number of video display gambling
dev~ ces operated at the 1 ocat ~ on ~ s } , and such other information as the tax
administrator requires to foci 1 i tote col 1 ecti on of the tax. The registration
shal 1 be signed by the retai 1 er, or the retai 1 er's authorized agent.
3.10fi Video Dis la Gamblin Device Tax - Pa ment.
~ 1 } once each month the city shall forward to each retai 1 er a
statement reflecting the amount of tax due to the city pursuant to section 3.102
of this code. The tax shall be based upon the preceding monthss retailer gross
income as reflected i n the records received by the city from the state lottery
commission.
~2} The tax shall be due and payable to the city within 15 days
from the date of the statement. The retai 1 er shall deliver the payment to the „~
city either by personal delivery to the address indicated on the statement or by
mai 1. If the payment i s mailed, the postmark shall be considered the date of
delivery.
~3} For good cause, the tax administrator may extend the time for
payment of the tax for a period not to exceed one month. No further extension
shall be granted, except by the city manager. Any retai 1 er to whom an extension
i s granted shall pay interest at the rate of one and one-hat f percent ~ 1-1/2°/~}
per month on the amount of tax due, from the due date to the date paid, without
proration for a fraction of a month. If the tax and interest due is not paid by
the end of the extension period, then the interest shall become a part of the tax
for computation of penalties prescribed i n section 3.108 of this code.
~4} The tax administrator may require that taxes be paid for other
than monthly periods if deemed necessary in order to insure payment or facilitate
toll ecti on by the city of the amount of taxes i n any individual case.
3.708 video Dis 1a Gamblin Device Tax -Penalties and Interest.
~1} Any retailer who has not been granted an extension of time and
fai 1 s to remit the tax imposed by section 3.702 of this code prior to its
delinquency shall pay, i n addition to the tax, a penal ty of ten percent ~ I0~} of
the amount of the tax due.
~2} If the tax administrator determines that the nonpayment of the
tax due under section 3.702 of this code i s due to fraud or intent to evade the
provisions thereof, a penal ty of twenty-five percent X25%} of the amount of the
tax shall be added thereto, i n addition to the penalties provided i n subsection
~1} of this section. ,~
~3} . In addition to any penalties imposed, any retailer who fails
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to remit the tax impaled by section 3.102 of this code shall pay interest at the
rate of one and one hal f percent ~ ~ -1/2%} per month or fractions thereof on the
amount of tax due exclusive of penalties, without proration for port i ans of a
month, from the date an which the tax first becomes delinquent, anti 1 i t i s paid.
~4} Every penalty imposed and such interest as accrues under the
provisions of this section shall be merged with, and become a part of , the tax
required to be paid.
3.110 Video Dis la Gamb.lin Device Tax - Securit for Collection.
~1} Whenever it is deemed necessary in order to insure compliance
with sections 3.700 to 3.120 of this code, the tax administrator may require a
retai 1 er subject to the video display gambling device tax to deposit with the
city such security i n the form of cash, bond, or other assets as determined by
the tax administrator. The amount of the security shall be fixed by the tax
administrator, but shall not be greater than twice the retai 1 er's estimated
average monthly 1 i obi l i ty for the peri ad for which taxes are paid, as determined
by the tax administrator, or five thousand dol l ors ~$5, 000} , whichever amount i s
1 ess. The tax administrator may increase or decrease the amount of the security,
subject to the limitations provided herein.
~ 2 } At any time within three years after any tax required to be
paid under sections 3.100 to 3.120 of this code becomes due and payable, or at
any time within three years after any determination by the tax administrator
under sections 3.100 to 3.120 of this code becomes final, the tax administrator
may bring an acti an against the retai 1 er, i n the name of the city, i n the courts
of this state, or any other state, or of the United States, to collect the
delinquent amount, together with penalties and interest.
Vi eo Di sp ay~,Gam,bl i ngDe_v,,c,e,,,, Tax -Lien.
~~.
~ 1 } The tax imposed by section 3.102 of this code, together with
the interest and penalties pravi ded by sect i an 3.708 and any f i 1 i ng fees paid to
the Department of Records of lane County, Oregon, and advertising costs which may
be incurred when the tax becomes delinquent, shall be, and unti 1 poi d ~ remai n, a
1 i en from the date of its recording with the Department of Records of lane
County, Oregon, superior to al 1 subsequent recorded 1 i ens on all tang i bl e
personal property within the c i ty i n whi ch the retailer has an awnersh i p interest
and may be foreclosed on and sold as necessary to discharge the l i en, i f the l i en
has been so recorded. Notice of lien may be issued by the tax administrator
whenever the retailer i s i n default i n the payment of the tax,, interest and
penalty, and shall be recorded with the Department of Records wi th a copy sent
~ta the delinquent retailer. The personal property subject to the 1 i en and seized
by any deputy of the tax administrator may be sold by the tax admi ni stratar at
public auction after ten days' notice thereof published i n a newspaper i n the
city.
~2} Any such 1 ien shown on the records of the Department of Records
shal 1, upon the payment of the taxes, penalty and interest far which the l i en has
been imposed, be released by the tax admi ni stratar when the full amount has been
paid to the city. The retailer or person making the payment shall receive a
receipt stating that the full amount of the taxes, penalties, and interest have
been paid and that the 1 i en i s thereby released and the record of 1 i en satisfied,
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3.114 Video Di s 1 a Gambl in Device Tax -Refunds. When the amount of
any tax imposed under section 3.102 has been paid more than once or
has been erroneously or i l 1 egal ly col i ected or received by the tax administrator,
~ t may be refunded, prov ~ ded a veri f i ed claim i n writing, stating the spec i f i c
reason upon which the claim i s founded, i s f i 1 ed with the tax administrator
within three years from the date of payment. The claim shall be filed on forms
provided by the tax administrator. I f the tax administrator approves the claim,
the excess amount collected or paid may be refunded or may be credited on any
amounts then due and payable from the retai 1 er from whom i t was collected or by
whom paid, and the balance may be refunded to the retai 1 er, or the retai 1 er's
administrators, executors or assignees. All refunds shall be charged to the
account receiving the video display gambling device tax revenues .
3.116 Video Di s l a Gamb1 i n Device Tax -Administration.
~ 1 } .The tax administrator shal 1 deposit all money collected
pursuant to sect ~ On 3.700 to 3.120 of this code to the credit of a c i ty account
designated to receive video display gambling device tax revenues.
~2} Every retailer subject to this tax shall keep and maintain
records and accounting books that accurately reflect the total monies deposited
into the retai 1 er's video display gambling devi ce ~ s } , the prizes paid to players,
the amount transmitted to the state, the retailer gross receipts, and the video
display gambling device tax paid to the city. All these records shall be
retained for three years and six months after they come into being.
~3} Upon prier notice of at least seven calendar days, the tax
administrator or any person autbori zed i n writing by the city may, during the
reta~ l er' s normal bus ~ Hess hours, examine the books, papers, and accounting
records ref ati ng to the ,video .display gambling device income of any retai 1 er
l ~ abl a for the tax. An ~ nvest~ gat ~ on hereunder may be made i n order to verify
the accuracy of the amount of tax paid by the retai 1 er.
~4} Except as otherwise required by state 1 aw, neither the tax
administrator nor any person ~havi ng an administrative or clerical duty under
sections 3.100 to 3.120 of this code may make known in any manner whatever the
business affairs, .operations, or i nformati an obtained by an investigation of
records and equipment of any person required to pay a video display gambling
device tax, or any other person visited or examined i n the discharge of official
duty, or the amount or source of income, profits, lasses, expenditures, or any
particular tfiereof , set forth i n any statement or app1 i cat i an, or permit any
statement or application, or copy of either, or any book containing any abstract
or part i cu1 ors thereof, to be seen or examined by any person . Nothing i n th i s
subsection shall prevent, however:
~a} The disclosure to, or the examination of records and
equipment by another city official , employee, or tax-collecting
agent for the sole purpose of administering or col 1 ecti ng the tax.
~ b} The disclosure, after the f i 1 i ng of a wri tten request to
that effect, to the retai 1 er or the retai 1 er's receivers, trustees,
executors, administrators, assignees, and guarantors, if directly
interested, of information as to any tax paid, any tax unpaid or the
amount of any tax requi red, to be collected, together with interest
and penal t~ es thereon prove ded the city attorney approves each such
d~ sc1 osure. The tax administrator may refuse to make any
disclosures referred to i n this paragraph when i n his ar her opinion
Ordinance - 4
. the pub1 i c interest would suffer thereby.
~c} The disclosure of the names and addresses of any persons
subject to the video display gambling device tax.
~d} The di scl osure of general statistics regarding the video
display gambling device taxes call ected or business done i n the
city.
~5} The city manager may adopt rules and regulations pursuant to
section 2.019 of this code as necessary to aid in the collection of the tax and
enforcement of sections 3.100 to 3.120 of this code, including further defining
any words or phrases used herein. The tax administrator shall enforce sections
3.100 to 3.120 of this code and any rules and regulations adopted thereunder by
the city manager.
eo Disp av Ga
mbl i ng Device Tax -Appeal . Any person aggrieved by
^ - i it
a dec i s ~ on of t ~,~~,~.. _~~~~.~~..,,,~,.,~„ ,_~~„~~~~~~~,_- ~_
he tax administrator may appeal the decision to a
hearings official appointed by the city manager by f i 1 i ng a noti ce of appeal with
the tax administrator within ten days of the serving or mai 1 i ng of the notice of
the decision . The tax administrator shall f i x a t i me and place for hearing the
appeal and shall give the appellant ten days' written notice of the time and
place of the hearing. The decision of the hearings official i s final .
3.720 Video Di s l a Gamb1 i n Device Tax -violations. No retai 1 er or other
person required to do so shall, fail or refuse to register as required
by sect ~ an 3.104 of th ~ s code or to f urn ~ sh any other data requ~ red by the tax
administrator. No retailer or other person required to make, render, sign, or
verify any registration or report regarding the video display gambling device tax
shall make any false or fraudulent registration or report.
Secti an 2. The City Recorder, at the request of, or with the concurrence
of the City Attorney, is authorized to administratively correct any reference
errors contained herein, or i n other provisions of the Eugene Code, 1911, to the
provisions added, amended or repealed herein.
Passed by the City Counc i 1 th i s
12th day of September, 1994
Approved by the Mayor this
~~ day of September, 1994
~...~
City R order
Mayor .
Ordinance - 5