A. Cardroom licenses shall pay annually a business operations tax as required by Chapter 3.08 of this code. In addition to the aforementioned business operations tax, under Chapter 3.08 of this code, a nonrefundable application fee established by resolution of the city council shall be charged and collected from the applicant at the time of making application under Section 5.32.040 of this chapter.
B. In addition to any application fee and business operation taxes imposed by the city on the business of a cardroom, each licensee shall be charged a quarterly table operation fee for each card table operated by the licensee or to be operated by the applicant. The amount of this quarterly fee shall be set by resolution of the city council and shall be based upon any and all costs incurred by the city related to this title, including, but not limited to, the cost to the city of enforcement and revenue administration of this title.
C. The quarterly table operation fee shall be paid quarterly in advance by the applicant or licensee to the revenue division. The first quarterly fee shall be due at the filing of the initial application for a cardroom license. Thereafter, the quarterly table operation fee shall be paid, in advance, for the succeeding quarter. Payment shall be made on or before January 1st, April 1st, June 1st, and September 1st; except that, if any of these days falls on a Sunday or a city holiday, the quarterly due date for payment shall be the day before such Sunday or city holiday. The quarterly table operation fee shall be delinquent if not received or postmarked on or before the quarterly due date for payment as such quarterly due date is defined above. All licensees shall pay the quarterly table operation fee commencing April 1, 1995.
D. Prior to the beginning of each quarter, the licensee shall notify the chief of police as to the number of tables to be operated for that new quarter and shall pay to the revenue division the table operation fee accordingly. Upon payment of the quarterly table operation fee, the revenue division shall issue a receipt indicating the number of tables the licensee is permitted for that quarter. In the event that the licensee reduces the number of tables in operation during a quarter, the city shall not rebate any of the previously paid table operation fee for that quarter. In the event that the licensee desires to increase the number of tables in operation during a quarter, the licensee shall pay to the revenue division the additional table operation fee for that entire quarter regardless of when during the quarter the additional table(s) are added.
E. Exempted from this quarterly fee are tables in excess of the number specified on the license and which are used for promotional or tournament play; provided, however, that pursuant to Section 5.32.180(B) or (L) of this chapter, the total number of regular tables and promotional/tournament tables in use shall not exceed that as provided in Section 5.32.180(B) of this chapter. Such promotional or tournament play and the use of such additional tables for such promotions and tournaments shall not exceed four days in any calendar month. The chief of police shall be notified seven days in advance of the promotional or tournament events and shall be notified of the duration and dates of such events.
F. On the denial by the city of an application of a cardroom license, the quarterly table operation fee paid by the applicant or licensee shall be rebated to the applicant or licensee by the revenue division. The rebate shall not be made by the revenue division until the appeal period on the denial has elapsed or, if an appeal is filed, until a final decision upholding the denial has been made and the appeal has become final in the administrative or judicial process, whichever is applicable.
G. If the applicant's or licensee's appeal of the denial is granted, the applicant or licensee shall owe and pay the appropriate table operation fee to the revenue division prior to the issuance of the cardroom license. (Ord. 2006-068 § 1; Ord. 2006-067 § 1; Ord. 2004-018 § 1; prior code § 5.01.003-4)