Chapter 5.68
GAMBLING
Sections:
5.68.010 State statutes adopted.
5.68.010 State statutes adopted.
All gambling activities authorized under the laws of the state, and particularly Substitute House Bill No. 711, Chapter 218, Laws of 1973 (43rd Legislative First Extraordinary Session), and Substitute House Bill No. 473, Chapter 155, Laws of 1974 First Extraordinary Session (43rd Legislative Third Extraordinary Session), and Substitute House Bill No. 212, Laws of 1975 (44th Legislative First Extraordinary Session), as same amend said Chapter 218, and any amendments thereof, shall be authorized within the city limits, subject to any licensing requirements and regulatory requirements of the state. (Ord. 1798 § 3, 1993).
5.68.020 License required.
A. No special license from the city is required by this section. Persons holding a state gambling license and operating within the city must comply with the general provisions (Chapter 5.02 EMC) of this title.
B. Any person, association or organization required to obtain a license for gambling under the laws of the state, which receives such a license, shall upon receipt thereof immediately file a copy thereof with the chief of police and shall thereafter promptly notify the chief of police of any change, suspension or action pertaining to such license. A copy of the license shall also be filed with the city treasurer for purposes of levying the gambling tax. (Ord. 1798 § 3, 1993).
5.68.030 Gambling tax.
Any person, association or organization engaged in gambling activities pursuant to a state license and as authorized under the laws of the state shall be subject to a city tax thereon as follows:
A. There shall be a city tax levied upon bingo and raffles in the amount of 10 percent of gross revenues received therefrom less the amount paid for as prizes.
B. There shall be a city tax levied upon amusement games in the amount of two percent of gross revenue therefrom less the amount paid for as prizes.
C. There shall be a city tax levied upon social card games in the amount of 10 percent of the gross amount received therefrom.
D. There shall be a city tax levied upon all other gambling activities, except social card games, of five percent of the gross receipts of such activities.
E. Taxes called for as set forth in this section shall be paid to the city treasurer upon the filing of any report of gambling moneys received by a license holder to the Washington State Gambling Commission, and a duplicate copy of such reports shall be filed simultaneously with the treasurer along with payment of the tax thereon and a duplicate report shall be simultaneously filed with the city licensing officer and police chief.
F. Charitable and nonprofit corporations will be taxed at 10 percent of gross receipts less prizes for punchboards and pulltabs. (Ord. 1956 § 1, 1997; Ord. 1798 § 3, 1993).
5.68.040 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter shall be liable for civil remedies in favor of the city of collection of any delinquent taxes under the provisions of this chapter, in addition to any penalties that might be imposed by the state. (Ord. 1798 § 3, 1993).