(A) "Winnings" means gambling winnings, prizes, awards, and winnings derived from gaming, wagering, sweepstakes, raffles, lotteries, bingo, keno, slot machines, casino games, horse racing, dog racing, jai alai, wagering pools, resulting from play, wagering, other wagering transactions games of chance or activities related to the winning of such income by residents and non-residents of the Village, and includes prizes, awards, and winnings paid to residents of the Village derived from the State Lottery and paid by the State Lottery Commission.
(B) Any business, profession or other enterprise located in St. Bernard which sponsors, creates, or allows play, gaming, wagering, sweepstakes, or games of chance or activities which result in winnings, as defined in this Chapter, and the winnings are an amount for which reporting to the internal revenue service of the amount is required by section 6041 of the Internal Revenue Code, as amended, the business, profession or enterprise operating such activity shall deduct and withhold municipal income tax from the person's winnings at the rate of the tax imposed by this Chapter. Amounts withheld shall be remitted to the St. Bernard Tax Department within 30 days.
(1) The requirements in this section requiring the immediate withholding and remittance of taxes to the St. Bernard Tax Department shall not apply to any non-profit, religious, charitable, or educational organizations that operate a fund raising raffle, game of chance, or sweepstakes.
(2) Each such business, profession or other enterprise or activity shall make and file a yearly information return by February 28th on a form furnished by the St. Bernard Tax Department, detailing the amount of tax deducted from a person's winnings and prize awards and paid to the St. Bernard Tax Department in accordance with this Chapter.
(Ord. 52-2015. Passed 12-10-15.)