5.16.070   Gross Revenue License Fees.
   The Applicant shall pay the following fees to the City.
   A.   A quarterly license fee of five thousand dollars ($5,000.00), plus four hundred dollars ($400.00) for each gaming table in excess of fourteen (14), said license fee to be paid in advance for each calendar quarter no later than the fifteenth (15th) day of the first month of that quarter. [Ord. No. 646, § 2, adopted 12/13/23.]
   B.   In addition to the fees in Subsection (A) of this Section, a minimum quarterly permit fee of six thousand dollars ($6,000.00), said fee to be paid by the fifteenth (15th) day of the month following the end of the calendar quarter. The quarterly permit fee will be one percent (1%) of gross revenue, not to exceed the amount listed on the quarterly permit fee schedule. [Ord. No. 646, § 2, adopted 12/13/23.]
   C.   Permit Fee Schedule per Quarter, effective December 1, 2022.
 
Quarterly Gross Revenue
Permit Fee
$2,000,000 - $3,000,000
$6,000 + 3.0% of excess over $2,000,000
$3,000,000 - $4,000,000
$36,000 + 3.5% of excess over $3,000,000
$4,000,000 - $5,000,000
$71,000 + 4.0% of excess over $4,000,000
$5,000,000 and over
$111,000 + 5.0% of excess over $5,000,000
 
[Ord. No. 646, § 2, adopted 12/13/23.]
   D.   Statement of Revenue. Each Licensee shall file with the City before the fifteenth (15th) day of each calendar quarter, a statement under oath, showing the true and correct amount of gross revenue derived from the Card Game business licensed by the Licensees issued to or held by such Licensee for the preceding calendar quarter. Such statement shall be accompanied by the payment of the correct amount of Permit Fee due and owing in accordance with the provisions of Subsections B. and C. of this Section, and such sums correctly reflecting the quarterly fees payable for the preceding quarter shall be accepted by the City, subject, however, to the right of the City to audit the matters referred to in the statement, to determine the correctness of the figures as set forth in such statement, and the amount payable to City pursuant to the provisions of Subsections B. and C. of this Section.
      In addition to the foregoing, a certification shall be attached to the statement, or included therein, which certification or declaration shall be substantially in the following form:
      "I hereby declare under penalty of perjury that the foregoing is true and correct."
               Licensee, Managing Partner or Owner (strike out the title which is not applicable)
[Ord. No. 347, § C, adopted 4/14/98; amended by Ord. No. 646, § 2, adopted 12/13/23.]
   E.   Audit of Records. The books, records and accounts of any Card Club may be audited by the City. Such an audit shall be performed by a qualified accountant selected by the City Manager and approved by the City Council. Any information obtained pursuant to the provisions of this Section or any statement filed by the Licensees shall be deemed confidential and shall not be subject to public inspection except as required by law or in connection with the enforcement of the provisions of this Chapter, but shall be available to persons charged by law with the administration of the provisions of this Chapter or pursuant to the order of any court of competent jurisdiction. [Amended by Ord. No. 347, § D, adopted 4/14/98.]
   F.   Refusal to Display Records. Any failure or refusal of any such Licensee to make and file any statement as required within the time required, or to pay any sums due by way of License Fees when the same are due and payable in accordance with the provisions of this Chapter, or to permit inspection of such books, records and accounts of such Licensee as are authorized by this Chapter, shall be full and sufficient grounds for suspension and revocation of the License of any such Licensee.
[Amended by Ord. No. 347, § E, adopted 4/14/98; Ord. No. 462, Section 3, 5/9/07.]