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HomeMy WebLinkAbout2024/02/27 - Regular Board of Mason County Commissioners p Proceedings Commission Chambers � sf 411 N 5t' St, Shelton, WA 98584 February 27, 2024 1. Call to Order—The Chairperson called the regular meeting to order at 9:01 a.m. 2. Pledge of Allegiance—Tim Baskbrook led the flag salute. 3. Roll Call—Present: Present: Commissioner District 1 —Randy Neatherlin; Commissioner District 2—Kevin Shutty;Commissioner District 3 —Sharon Trask. 4. Correspondence and Organizational Business 4.1 Correspondence 4.1.1 United States Congressmen Derek Kilmer sent a letter supporting the expansion of sewer line to the Puget Sound Industrial Center(PSIC)in Bremerton. 4.1.2 Jamison Harris,Manager of Government and Regulatory Affairs for Comcast,announced the Federal Communication Commission(FCC)will end federal funding for the Affordable Connectivity Program(ACP)as early as April. 4.1.3 Greg Bartol sent in a letter requesting marijuana grow operations be only allowed in industrial areas of Mason County. 4.1.4 Correspondence was received regarding short-term rentals being considered as businesses. 4.1.5 Homes First sent in their Annual Report for 2024. 4.1.6 Raleigh Watts,Kate Evans,Joseph and Patricia Sinnitt,Meri Sinnit,Lisa and Bill Hurney,and Brent and Jaimie Sinnitt sent in letters requesting the Washington State Department of Natural Resource's Harstine Flats timber sale be cancelled. 4.1.7 Washington State Liquor and Cannabis Board sent in the following: liquor license renewal applications,notice of liquor license application, liquor license approval for Bucks Prairie Mercantile, and special occasion liquor license. 5. Open Forum for Citizen Input Dean Jewett,Mason County,shared Mason County's mission statement and discussed the"street people"population and the unclean encampments around the County where garbage overflows and creates unclean conditions. One five-gallon bucket of feces can make 13 acres of tideland inactive. Air B&B rules and regulations need to be discussed as well. Ken VanBuskirk,Belfair,attended the Planning Advisory Commission(PAC)meeting for the Comprehensive Plan update. Public engagement will be a key success for the update. Other topics included Zoom chat being used during the PAC meeting and the Port of Allyn safety deposit box. 6. Adoption of Agenda Cmmr.Trask/Shutty moved and seconded to adopt the agenda as published. Motion carried unanimously. N-aye; S-aye; T-aye. 7. Approval of Minutes Cmmr. Shutty/Trask moved and seconded to adopt the February 5,2024 Briefing Minutes as presented. Motion carried unanimously. N-aye; S-aye; T-aye. 8. Approval of Action Agenda 8.1 Approval of Warrants and Treasurer Electronic Remittances Claims Clearing Fund Warrant#8102789-8103112 $2,687,499.80 8.2 Approval to appoint Jens-Dieter Stahmer and Karen Rice to the Solid Waste Advisory Committee(SWAC)for three-year terms expiring February 27,2027. 8.3 Approval to add budget amendments for Treatment Sales Tax(TST)transfers from 2023 into the 2024 budget: $20,104 from Mental Health fund no. 164 to the Clerk's Office and$157,259 from Mental Health fund no. 164 to the Office of Public Defense(OPD). 8.4 Approval for the Chair to sign the amendment to the Blake Reimbursement Agreement with the Washington State Administrative Office of the Courts(AOC)for a maximum amount of $591,739. 8.5 Approval for the County Administrator to sign the service contract with Mendoza's Texas Style Food for concessions at the Mason County Recreational Area(MCRA)park for an additional three years to expire at the end of the 2026 season. 8.6 Approval to appoint Heather Kennedy to the Mason County Housing and Behavioral Health Advisory Board for a four-year term expiring February 27,2028. 8.7 Approval of the Resolution amending the Mason County Personnel Policy removing Section 5.13 Career Incentive Policy. (Attachment A,Resolution No.2024-012) 8.8 Approval to post and advertise the Public Works Wastewater Manager position and approval of the Resolution instituting a$5,000 recruitment bonus to be distributed as$2,500 upon hire and $2,500 upon successful completion of the first year of employment. (Attachment B, Resolution No.2024-013) 8.9 Approval of the Resolution imposing the 2110 of 1%Sales and Use Tax for 911 Emergency Communications Systems and Facilities. (Attachment C,Resolution No.2024-014) Cmmr.Trask/Shutty moved and seconded to approve action items 8.1 through 8.9. Motion carried unanimously. N-aye; S-aye;T-aye. 9. Other Business(Department Heads and Elected Officials) Mark Neary,County Administrator,received comments regarding short-term rental regulations. An additional workshop will be done in early April. The PAC meeting for the Comprehensive Plan was very detail oriented and was a great opportunity for the public to get involved. Kelly Frazier,Facilities Manager,shared Building 10 will be dedicated as the"Gary Paul Burleson Law and Office"building on March 11,2024 at 1:00 p.m. 10. 9:15 a.m.Public Hearings and Items Set for a Certain Time Please see above options to provide public testimony. These options are available only while COVID-19 OPMA meeting restrictions are in place. 10.1 Public Hearing to consider updating Mason County Code Chapter 3.17 for gambling tax and to consider lowering the gambling tax rate from 5%to 3%. Staff.Lisa Frazier(Attachment D, Ordinance No.2024-015) Lisa Frazier,Treasurer,shared the question was brought before her on if the Gambling Tax Rate should be decreased from 5%to 3%to match Kitsap County. In reviewing the current Ordinance,it was apparent that several updates were needed. QUESTIONS Cmmr. Shutty asked what the rate is for Thurston County? Lisa answered 5%. Cmmr.Trask asked what the rate is for the City of Shelton? Mark answered 5%. 21 February 27 , 2024 Commission Minutes Cmmr. Shutty asked what the State's application process is. Lisa shared this is one of the hardest billing and collections for small businesses. There is very little communication with the state about who is doing business and when they are doing business. Part of the Ordinance change is to have new businesses provide a copy of their Gambling License for tracking. Currently there are six businesses in Mason County that have pull tab revenue. This revenue goes to the Sheriff s Office Current Expense. The decrease in tax rate would lower that annual revenue by an estimated$35,000 annually. The Ordinance also adds better tracking and collection for the Treasurer's Office. TESTIMONY Guinevere Casey,Casey's Bar and Grill,shared that although the rate for Thurston County is 5%,the rate for Grays Harbor is 2.5%,Pierce is 2%,and Kitsap is 3%. Since buying the Bar and Grill 11 years ago,minimum wage has more than doubled along with unemployment and Labor and Industries(L&I)costs. The Commercial Stimulant License for pull tabs is used to stimulate the economy. It is difficult to sustain because of all of the taxes. The County should be more comparable to the surrounding counties. This could encourage other business owners to participate. Tim Masbruch,Bent Bine Brewing Company,has been looking into getting pull tabs and has talked with other bar owners and listened to their concerns and benefits. It was a surprise that Mason County has one of the highest tax rates. It is a nice boost and stimulant for businesses and would be nice to offer to the community. If counties such as Pierce can offer a lower tax rate,Mason County should too. Bent Bine Brewery is a popular location for charities, community events,and works with the local library,the elderly,and the Hub to help with various demographics in the community. Stephanie Bronson,Taylor Station Restaurant and Lounge,shared her thanks for the research that has been done and shared her support of the lower tax rate. It would mean a lot to small businesses to have a 2%decrease in taxes. This decrease could help pay for another cook,or dishwasher,or server,to better serve customers. DELIBERATION Cmmr. Shutty expressed concerns about the decrease in revenue for the Sheriffs Office and law enforcement. This is a community that supports and values law enforcement and public safety. Roughly$100,000 a year is generated from this tax which could pay for one Sheriff s Deputy position. Funds must be used from elsewhere to fund those positions. The past four years,the County has not taken its constitutional 1%to increase property taxes which would also generate an estimated$100,000 to the General Fund. That has accumulated to about $400,000 in the past four years that would go into the General Fund to support other functions like law enforcement. The Commissioners must balance where taxes are and are not received. A bigger conversation about what the Commission can do to help support those functions in the General Fund is needed. Cmmr.Trask looked at the State's website to see where gambling tax monies go. $200 million goes to school and an additional$52 million goes to the General Fund. There is concern for funding for the Sheriff s Office and helping small business owners. What if the gambling tax rate is lowered to 4%? There are upcoming discussions that need be had around the Jail and other mandates from the State. Cmmr.Neatherlin shared the County has not had to implement the 1%increase and needs to 3 February 27 , 2024 Commission Minutes give back or provide more services. Lowering the tax rate could generate more revenue in the long run from other businesses investing in pull tabs. The County can handle the revenue shortfall. 3%would be the most realistic. Cmmr.Trask/Neatherlin moved and seconded to approve the changes to County Code Chapter 3.17 establishing gambling tax rate for punch boards and pull-tabs and lower the tax rate to 3%. Motion carried unanimously. N-aye; S-nay;T-aye. 11. Board's Calendar and Reports—The Commissioners reported on meetings attended the past week and announced their upcoming weekly meetings. 12. Adjournment—The meeting adjourned at 9:53 a.m. BOARD OF COUNTY COMMISSIONERS ATTEST: MASON COUNTY,WASHINGTON me 5�. . McKenzie Sm th,CYerk of the Board Ra y Neatherlin,Chair Kevin Shu ,V' -Chair Sharon Trask, Commissioner 41 February 27 , 2024 Commission Minutes e.xh%b%k A Resolution No. 202 r- ME AMEND RESOLUTION 2024-009 MASON COUNTY PERSONNEL POLICY UPDATES WHEREAS, it is the responsibility of the Board of Mason County Commissioners for the coordination of county administrative programs, which is accomplished through the adoption of the Personnel Policy; and WHEREAS, it is necessary and appropriate to remove Section 5.10 Career Incentive Pay Policy; NOW, THEREFORE, BE IT RESOLVED,that the Board of County Commissioners of Mason County hereby amends Resolution 2024-009 Mason County Personnel Policy to include the updates above. This resolution shall become effective immediately upon its passage. DATED this day of F tbrua y:SA , 2024. BOARD OF COUNTY COMMISSIONERS ATTEST: MASON COUNTY, WASHINGTON McKenzie Smi ,CIA of the Board R1 Neatherlin,Chair APPROVED AS TO FORM: Sharon Trask,Commissioner a �TimWhitehe eputy Prosecuting Attorney Kevin Shutty,Cot o missioner Resolution No. 2b24-013 RECRUITMENT BONUS FOR PUBLIC WORKS WASTEWATER MANAGER POSITION WHEREAS,RCW 36.16.070 states ...The Board shall fix the compensation of all employees; WHEREAS,the recruitment of Public Works Wastewater Manager is a priority and has a significant impact on the County; WHEREAS,the position has been vacant for over one(1)year; NOW,THEREFORE,BE IT RESOLVED,that the Board of County Commissioners of Mason County hereby institute a recruitment bonus to be paid out for the Public Works Wastewater Manager position upon signing through December 31,2025.The recruitment bonus maximum is $5,000 and will be distributed with$2,500 upon hire and$2,500 upon successful completion of the first year of employment.If an employee separates from employment in the position prior to the second installment or fails probation,they will not be eligible for the second installment. DATED this I-J*` day of Febru►aru ,2024. BOARD OF COUNTY COMMISSIONERS ATTEST: MASON COUNTY,W HINGTON McKenzie Smit ,Cle f the Board Randy Nl therlin,Chair APPROVED AS TO FORM: Sharon Trask,Commissioner Tun Whitehead, ecutin Kevin Shu ,Co 'ssioner RESOLUTION NO. 2024 0�+ A resolution imposing the 2/10 of 1% sales and use tax for emergency communications system and facilities A RESOLUTION relating to the imposition of two-tenths of one percent sales and use tax for the purpose of providing funds for the costs associated with financing, design acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of emergency communications system and facilities. WHEREAS, pursuant to RCW 82.14.420, the Board of Mason County Commissioners submitted an authorizing proposition to the voters on February 13, 2024 to fix and impose a sales and use tax for the purpose of providing ongoing funds for cost associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of emergency communication systems and facilities; and WHEREAS, this proposition was approved by a majority of the voters; and WHEREAS, it appears to be in best public interest to impose this sales and use tax in accordance with the vote of the people of Mason County; NOW THEREFORE BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS of Mason County, that we hereby authorize the imposition of a two-tenths of one percent sales and use tax consistent with the results of the February 13, 2024 election results and 82.14 RCW, to be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. ADOPTED: February 27, 2024. BOARD OF COUNTY COMMISSIONERS MASON COUNTY, WASHINGTON ATTEST: 4A RarAy Nea erlin, Chair McKenzie Smit , Clbfk of the Board S APPROVED AS TO FORM: Kevin Shutty, 6ort issioner Tim Whitehe Sharon Trask, Commissioner Chief Civil Deputy Prosecuting Attorney J:\RESOLUTIONS &ORDINANCES\RESOLUTIONS-ORDINANCES Word Files\2024\Emergency Communications Tax Imposed Feb 27.doc exh�b�� D ORDINANCE NO. 202A-015 REVISING ORDINANCE NO. 18-12 and UPDATING COUNTY CODE CHAPTER 3.17 GAMBLING TAX RATE FOR PUNCH BOARDS AND PULL-TABS WHEREAS, RCW 9.46.110 states "(1) The legislative authority of any county, city-county, city or town, by local law and ordinance and in accordance with the provisions of this chapter and rules adopted under this chapter within in its jurisdiction, the tax receipts to go to the county, city-county, city or town so taxing the activity. Any such tax imposed by a county alone shall not apply to any gambling activity within a city or town located in the county, but the tax rate established by a county, if any, shall constitute the tax rate throughout the unincorporated areas of such county." WHEREAS, it is the intent of the Board of Mason County Commissioner's to levy a tax in an amount provided by State Law on persons operating gambling activities pursuant to RCW 9.46.0217 within the unincorporated areas of Mason County; but not to levy a tax on"bona fide charitable or nonprofit organizations" as defined below; NOW THEREFORE, there is hereby levied upon and shall be collected from and paid by every person receiving money or value from punch boards and pull-tabs as authorized by state laws, a tax in the amount of three percent(3%) of the gross receipts from the operation of the games (punch boards and pull tabs). 1. DEFINITIONS. Person(s) Means any individual, firm, partnership, association, corporation, company, or group of individuals working for a common purpose or an organization of any kind. Bona fide charitable or nonprofit organizations Means any nonprofit organization duly existing under the provisions of state law, or any other nonprofit corporation duly existing under the provisions of Chapter 24.03 RCW for charitable, benevolent, eleemosynary, educational, civil, patriotic,political, social, fraternal, athletic, or agricultural purposes only. Gross receipts Means the total sum of money or value received from punchboards or pull tabs activity before the deduction is taken for operational and maintenance expenses, capital outlay, cost of prizes, or any other expense of any kind or nature. 2. ACTION ON OPERATION CESSATION Whenever any person, Association or organization taxable under this chapter conducting or operating a taxable activity on a regular basis discontinues operation of that taxable activity for a period of more than four consecutive weeks, or quits business, sells out or otherwise disposes of its business, or terminates the business, any tax due under this chapter shall become due and payable, and such taxpayer shall, within ten days thereafter, notify the county treasurer and make a return and pay the tax due. J:\RESOLUTIONS& ORDINANCES\RESOLUTIONS-ORDINANCES Word Files\2024\Gambling Tax Ordinance fmal.docx 3. SHORTER PAYMENT INTERVALS WHEN Whenever it appears to the Mason County Treasurer that the collection of taxes from any person, association or organization may be in jeopardy,the Mason County Treasurer, after not less than five days' notice to the taxpayer, is authorized to require the taxpayer to remit taxes and return at such shorter intervals than quarterly or annually, as the Mason County Treasurer deems appropriate under the circumstances. 4. PAYMENT OF TAX Payment of the tax imposed by this ordinance shall be due and payable quarterly in each calendar year, and payment shall be remitted to the Mason County Treasurer, on the form provided by the county treasurer on or before the due date by bank draft, certified check, cashier's check,personal check,business check,money order, or cash. If payment is made by bank draft or check,the tax shall not be deemed paid until the draft or check has cleared by the bank, nor shall any acceptance of any sum by the Mason County Treasurer be an acquittance or discharge of the tax unless the amount paid is the full amount due. The gambling tax return and copy of the quarterly report to the Washington State Gambling Commission, shall be remitted with payment to the Mason County Treasurer within 30 days from the end of the quarter or on or before the last business day of that month.-The taxpayer shall swear or affirm that the information given on the tax return is full an true and correct. Whenever the total tax due does not exceed the sum of Twenty-five Dollars ($25.00)for any quarterly period, an annual return may be made if approved by the Mason County Treasurer. When a taxpayer begins business during any quarterly period,his/her first return or tax shall be based upon and cover the portion of the quarterly period during which he/she conducted business. 5. PENALTY FOR DELINQUENT PAYMENTS AND LATE RETURNS If full payment of any tax or fee due under this chapter is not received by the Mason County Treasurer on or before the date due,there shall be added to the amount due a penalty fee as follows: (1) One (1)through ten(10) days late, five percent(5%) of the tax due (2) Eleven(11)through twenty(20) days late, seven and one-half percent(7.5%)of the tax due (3) Twenty-one (21)through thirty-one(3 1)days late,ten percent(10%) of the tax due (4) Thirty-two (32)through sixty(60) days late, fifteen percent(15%)of the tax due MRESOLUTIONS&ORDINANCES\RESOLUTIONS-ORDINANCES Word Files\2024\Gambling Tax Ordinance final.docx In no event shall the penalty amount be less than ten dollars. In addition to this penalty the Mason County Treasurer shall charge the taxpayer interest of twelve percent(12%) per year on all taxes and fees delinquent for more than thirty(30) days. 6. NOTICE OF INTENT TO ENGAGE IN GAMBLING ACTIVITY In order that Mason County may identify those persons who are subject to taxation under this chapter, each person, association or organization shall file with the Mason County Treasurer a sworn declaration of intent to conduct an activity taxable under this chapter upon a form prescribed by the Mason County Treasurer, together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made no later than ten(10) days prior to conducting or operating the taxable activity. Failure to file shall not excuse any person, association or organization from any tax liability. 7. TAX RECORDS TO BE KEPT Each person, association or organization engaging in an activity taxable under this chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer's tax liability under this chapter during each based tax period. Such records shall be kept and maintained for a period of not less than three (3)years. In addition, all information and items required by the Washington State Gambling Commission under WAC Chapter 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 or other items required to be kept and maintained under this section shall be subject to, and immediately made available or produced for inspection and audit at any time,with or without notice, at the place where such records are kept upon demand by any Mason County law enforcement officer or agency for the purpose of enforcing the provisions of this chapter. The person, association or organization will bear the actual cost of inspections by any Mason County law enforcement officer or agency. The estimated costs shall be paid in advance to the Mason County law enforcement agency and include,but are not limited to,round trip fare, lodging,meals and incidental expenses. The actual amount due, or to be refunded,for expenses shall be determined following examination of the records. 8. OVER AND UNDER PAYMENT OF TAX If within three(3)years from the date of payment,the Mason County Treasurer fords that the tax paid on any tax return exceeds the amount required,the Treasurer shall refund the amount overpaid. If the Mason County Treasurer finds the tax paid is less than required, the Treasurer shall mail a statement to the person showing the balance due, and such person shall within,ten(10) calendar days to pay the amount shown due. Failure to pay additional taxes due in a timely manner will result in additional penalties and interest as assessed under the provisions of this chapter. J:\RESOLUTIONS&ORDINANCES\RESOLUTIONS-ORDINANCES Word Files\2024\Gambling Tax Ordinance final.docx 9.FAILURE TO FILE A RETURN If any person fails,neglects, or refuses to file a return as required,the Mason County Treasurer is authorized to determine the amount of tax due,together with any penalty and/or interest assessed under the provisions of this chapter, and by mail to notify the taxpayer of the amount so determined to be due. The determined amount due shall, upon notification by mail,become immediately payable. 10.APPEAL TO THE BOARD OF COUNTY COMMISSIONERS Any taxpayer aggrieved by the amount of tax found by the Mason County Treasurer to be due may appeal the amount of the tax to the Board of Mason County Commissioners by filing a written notice of appeal with the Clerk of the Board of the Mason County Commissioners within five (5)business days from the date such person received notice of the amount of tax due. The Board of Mason County Commissioner's shall fix a time and place for a hearing of such appeal,which shall not be more than three (3)weeks after the filing of the notice of appeal. The Board of Mason County Commissioners shall mail a notice of the hearing to appellant. At such hearing,the appellant shall be entitled to be heard and to introduce evidence in his/her own behalf. The Board of Mason County Commissioners shall determine the correct amount of the tax by order. The appellant must pay the tax amount due within five (5)business days after receipt of the Board of County Commissioners order. The Chair of the Board of Mason County Commissioners may require the attendance of any person(s) at the hearing and may require any such person(s)to produce any pertinent records. It shall be unlawful for any such person(s)to fail to appear in response to a subpoena; and unlawful for any such person to fail or refuse to produce the required records or to fail to testify truthfully under oath. 11. COUNTY TREASURER TO MAKE RULES The Mason County Treasurer shall have the power to adopt,publish, and enforce rules and regulations consistent with this Ordinance and State Law for the purpose of carrying out the provisions of this Ordinance; and it shall be unlawful to violate or fail to comply with any such rule or regulation. 12. FALSE RETURNS UNLAWFUL It shall be unlawful for any person liable for the tax to fail to or refuse to file the required returns, or to fail to or refuse to pay the tax due; or for any person to make a false or fraudulent return or any false statement or representation in,or in connection with any such return, or to aid or abet another in any attempt to evade payment of the tax, or any part of the tax. J:\RESOLUTIONS&ORDINANCES\RESOLUTIONS-ORDINANCES Word Files\2024\Gambling Tax Ordinance final.docx 13. CRIMINAL PENALTIES Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this Ordinance shall be guilty of a misdemeanor. Any person convicted of a misdemeanor under this Ordinance shall be punished by a fine of not more than Five Hundred Dollars ($500.00) or by imprisonment not to exceed ninety days, or by both, consistent with state laws. Each such person shall be guilty of a separate offense for each and every day during any portion of which any violation of any provision of the Ordinance is committed, continued, or permitted by any such person, and he/she shall be punished accordingly. 14. LIEN OF TAXES IMPOSED Taxes imposed by the Ordinance as stated in Chapter 9.46.110 (4)become a lien upon the personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010. The lien shall attach on the date the tax becomes due and shall relate back and have priority against the real and personal property to the same extent as ad valorem taxes. 15. CIVIL ACTION TO COLLECT TAXES,INTEREST,PENALTIES AND FEES Where the tax is one imposed by a county, city or town under RCW 9.46.110, any such action shall be brought by that county, city or town on its own behalf. An action may be brought whether the person owing the amount is at such time a licensee pursuant to the provisions of Chapter 9.46.350 RCW. If such an action is brought in the courts of this state, a writ of attachment may be issued and no bond or affidavit prior to the issuance thereof shall be required. In all actions in this state, the records of the county, city or town, shall be prima facie evidence of the determination of the tax due or the amount of the delinquency. 16. INTERPRETATION This Ordinance shall be subject to the laws of the State of Washington,particularly Chapter 9.46 RCW, and the rules and regulations of the Gambling Commission of the State of Washington. In the event any section or portion of this Ordinance should be held by a court of competent jurisdiction to be invalid, the remaining portions not so held to be invalid shall remain in full force and effect. 17. EFFECTIVE DATE This ordinance shall be effective April 1, 2024. Approved this 27' day of February 27, 2024. J:\RESOLUTIONS&ORDINANCES\RESOLUTIONS-ORDINANCES Word Files\2024\Gambling Tax Ordinance fmal.docx Gambling Tax Ordinance MASON OUNTY COMMISSIONERS R II y Neatherlin, Chair 1 Kevin Shutty, Vi Chair Attest: Sharon Trask, Commissioner D �a� McKenzie Smi , Cle of the Board Approved as to evil Deputy Prosecuting Attorney J:\RESOLUTIONS&ORDINANCES\RESOLUTIONS-ORDINANCES Word Files\2024\Gambling Tax Ordinance fmal.docx