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HomeMy WebLinkAboutOrdinance 8951... ~x .y-.y~~. ~; 4 _ . a. P ~• ORDINANCE NO. ~~ • AN ORDINANCE AMENDING CHAP'T'ER 13, "DANCE HALLS AND POOL HALLS," OF THE CODE OF THE CITY OF FORT WORTH, TEXAS (1964), AS AMENDED, BY CHANGING THE TITLE OF SUCH CHAPTER AND BY ADDING ARTICL,~: III, Sk:CTION 13-40, TO PROVIDE FOR THE LEVYING AND ASSESSING OF A 8ING0 TAX, PROVIDING 'THAT THIS ORDINANCE SHALL BE CUMULATIVE, PROVIDING A SEVERABILITY CLAUSE, AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXASs SECTION 1. That Chapter 13, "Dance Halls and Pool Halls" of the Code of the City of Fort Worth, Texas (1964), as amended, .be amended by changing the title thereof to "Dance Halls, Pool Halls, and Bingo Tax" and by adding Article III, Section 13-40, such article and section to read as follows: "ARTICLE III. BINGO TAX Section 13-40. Bingo Tax. There is hereby levied and assessed a tax of one percent on the taxable gross receipts of bingo games conducted within the City of Fort Worth. The tax shall be levied, assessed, collected and paid in accordance with the regulations and definitions of the Bingo Enabling Act, art. 1794, Vernon's Ann. Civ. St." SECTION 2. This ordinance shall be cumulative of all provisions of ordinances and of the Code of the City of Fort Worth, Texas (1964) , as amerTded, except where the provisions of this ordinance are in direct conflict with the provisions of such ordinances and such Code, in which event conflicting provisions of such ordinances and such Code are hereby repgaled. SECTION 3. It is hereby declared to be the intention of the City Council that the sections, paragraphs, sentences, clauses and phrases of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitu- tional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. ,~;: ;:, ,. ,: ~~ ,, -~, ~~,. '~ SECTION 4. This ordinance shall take effect and be in full force and effect from and after its passage, and it is so ordained. SECTION 5. The City Secretary of the City of Fort Worth is hereby directed to engross and enroll this ordinance by copying the caption and effective date in the minutes and by filing the ord~.nance in the ordinance records of the City. APPROVED AS TO FORM ANll LEGALITX: City Attorney Dater lb-t~ -$~ p ADOPTEDr ~p ~~d -~3 EFFECTIVE: la -2- MASTER F{LE•Y ~/~~J' CITY MANAd6R•1 J D'11 u,.(L ly/ ®~ ~1..~L~~ ~®((i1L 0 ~4.~ (L~ ~®~~ IW/~~~~l..~LlLi (L® 0 (li ACCOUNTING • 2 e.f~ DATE REFERENCE SUBJECT PAGE TRANS!'ORTA IUN1!'UBLIC .WORKS•/ NUMBER 10/18/83 **G-5791 Gross Receipts Tax on Bingo Games iotl•. I.Aw-~ rAx•r Background In 1981, the Texas Legislature enacted the Bingo Enabling Act (Article 179d, V.A.C.S.) which authorizes qualified organizations to operate legal bingo games to raise funds for charitable, educational and civic causes. Before such games may legally be conducted, approval must be obtained at a local option election held on a county, city or justice precinct level. Originally,the act allowed a city or county to impose a two percent gross receipts tax on bingo games within their jurisdictions but prohibited a city from collecting the tax on receipts which were subject to a county tax. Since 1981, elections were held in Tarrant County and bingo games were authorized in several justice precincts within the City of Fort Worth. Tarrant County also imposed a two percent gross receipts tax on bingo games within the county. The City of Fort Worth was, therefore, not legally authorized to collect a bingo tax. Effective September 1, 1983, the legislature amended the tax provisions of the Bingo Enabling Act. The amendments state that when both a city and a county levy the gross receipts tax on bingo, each entity shall receive a one percent tax. The City of Fort Worth is, therefore, now legally authorized to levy a one percent tax on gross receipts from bingo games within the City. Such action would reduce Tarrant County's tax on games in Fort Worth from 2% to 1%. Under the Bingo Enabling Act, the comptroller of public accounts is responsible for (1) collection of the tax, (2) disbursing the taxes received, and (3) enforcing all restrictions contained in the act. The City would have no enforcement powers or responsibilities. Recommendation It is recommended that tax of one percent on Fort Worth. the City Council adopt the attached ordinance imposing a gross receipts of bingo games conducted in the City of WA:la APPROYE© BYr CITY COUI~}CI~, OCT 18 198 D~ J~~~~'`~'-~t~~' City Secretary of they City of Fit ~.ar~a ~A SUBMITTED FOR THE CITY MANAGER'S l1FFICE BY ORIGINATING DEPARTMENT HEAO~ Wade Adk1nS FOR AD DIiIONAL INFORMAT10aNde Adkins Ext ~ , 7 CONTACT W DISPOSITION BY COUNCIL. PROCESSED BY =~ APPROVED ,= OTHER (DESCRIBE) ~j l/,{] CITY SECRE?ARt K .~ NO. Y 1 ~' DATE