5.32.124 Gross revenue permit fees.
A. Monthly Fee. In addition to the basic fee prescribed by Section 5.32.040 of this chapter, each permittee, issued a permit pursuant to the provisions of this chapter, shall pay to the city a monthly fee, based upon the total monthly gross revenue of the card game business so permitted, according to the following schedule:
|
If the Monthly Gross Revenue is: Over |
But Not Over |
Computed Fee is: |
Of Amount Over: |
|---|---|---|---|
|
$ 0 |
$10,000 |
$ 500.00 |
|
|
10,000 |
15,000 |
750.00 +5% |
$10,000 |
|
15,000 |
20,000 |
1,200.00 +9% |
15,000 |
|
20,000 |
and over |
1,850.00 +13% |
20,000 |
B. Statement of Revenue.
1. Each permittee shall file with the city manager before the fifteenth day of each calendar month a statement, under oath, showing the true and correct amount of gross revenue derived from the card game business permitted by the permit issued to or held by such permittee for the preceding calendar month. Such statement shall be accompanied by the payment of the correct amount of license fee due and owing in accordance with the provisions of subsection A of this section and such sums correctly reflecting the monthly fee payable for the preceding month shall be accepted by the city, subject, however, to the right of the city to audit the matters referred to in the statement and to determine the correctness of the figures set forth in such statement and the amount payable to the city pursuant to the provisions of subsection A of this section.
2. In addition to the foregoing, a certification or declaration signed under penalty of perjury by the permittee or the permittee’s management shall be attached to the statement or included therein, which certification or declaration shall declare that the information provided is true and correct.
C. Audit of Reports. The books, records and accounts of any cardroom may be audited by the city. Such an audit to be performed by a qualified accountant or city official who shall be selected by the city council and/or city manager. Any information obtained pursuant to the provisions of this section or any statement filed by the permittee shall be deemed confidential in character and shall not be subject to public inspection but shall be available to those city officials having jurisdiction over the provisions of this chapter and to any court of competent jurisdiction where any matter relating thereto may be actively pending. If such an audit shall show that the permittee has understated the amount of gross revenue derived from the cardroom business by more than two percent, permittee shall immediately pay to city the cost of the audit as well as the additional fee.
D. Failure to Provide Records. Any failure or refusal of any such permittee to maintain sufficient records to allow for a meaningful audit, to make and file any statements as required within the time required, or to pay such sums by way of permit fees when the same are due and payable in accordance with the provisions of this chapter, or to permit such inspection of such books, records and accounts of such permittee shall be and constitute full and sufficient grounds for suspension and revocation of the license of any such permittee.
E. Effective Date for Permit Fee. This gross revenue fee shall become effective at the same time as the remainder of the ordinance codified in this section except if required by law to be approved by the voters, it shall become effective upon approval by a four-fifths vote of the city council and a majority of the voters in an election.
F. Existing Cardrooms. Existing cardrooms shall be exempt from payment of this fee for the first twelve months from its effective date, shall pay one-half of the above-described amount for the next twelve months and shall pay the full amount thereafter.
G. Use of Proceeds of Fees. All proceeds from this fee shall be deposited in the city’s general fund with the city council reserving the right to budget and allocate those proceeds for any general fund purpose. In adopting this fee it shall be the policy of this council that the first priorities for allocation of these funds shall be for public safety enforcement and the city’s fund for replacement of capital projects. (Ord. 95-15 § 5, 1995)