5.18.030 Persons subject to tax—Tax rates.

Except as otherwise provided in RCW 9.46.110, there is hereby levied upon all persons, associations and organizations conducting or operating within this jurisdiction any of the activities listed below an excise tax in the following amounts to be paid to Clark County:

A.    Bingo shall be taxed in the amount of the gross receipts therefrom, less the amount of money paid in cash, and/or cash paid for merchandise awarded as prizes during the taxable period, multiplied by the rate of ten percent (10%).

B.    Raffles shall be taxed in the amount of the gross receipts therefrom, less the amount of money paid in cash, and/or paid for the merchandise, awarded as prizes during the taxable period, multiplied by the rate of ten percent (10%).

C.    Amusement games shall be taxed in the amount of the gross receipts therefrom, less the amount of money paid in cash, and/or prizes paid for merchandise awarded as prizes during the taxable period, multiplied by the rate of two percent (2%).

D.    Any punchboards or pull tabs shall be taxed in the amount of five percent (5%) of the gross receipts directly from the operation of the punchboards or pull tabs themselves.

E.    Social card rooms shall be taxed in the amount of twenty percent (20%) of the gross receipts received as fees charged persons for the privilege of playing in card games. (Ord. 1975-10-7 (part), 1975; amended by Sec. 1 of Ord. 1983-05-60; amended by Sec. 1 of Ord. 1998-06-33)