Chapter 3.36
GAMBLING TAX1
Sections:
3.36.050 Punch boards and pull-tabs—Commercial stimulant operators.
3.36.051 Punch boards and pull-tabs—Charitable or nonprofit organizations.
3.36.080 Taxpayer to keep records.
3.36.110 Over or under-payment.
3.36.120 Failure to make return.
3.36.160 License additional to others.
3.36.010 Definitions.
A. “Gross revenue” means the total sum of money or value received from the particular activity without allowance for any deduction on account of operational and maintenance expenses, sales commissions or fees, or any expense whatsoever, and without any deduction on account of losses; provided, however, that only in bingo, raffles and amusement games the amount paid as prizes shall be deducted from the gross revenue.
B. “Bingo, raffles, amusement games, punch boards, pull tabs and card games” shall be used as defined in RCW Chapter 9.46. (Ord. 1023-84 § 1, 1984)
3.36.020 Bingo.
There is levied upon and shall be collected from and paid by every person, association or organization conducting bingo events a tax in an amount of five percent of the gross revenue from bingo games; provided, however, the amount paid out as prizes shall be deducted from the gross revenue. (Ord. 3649-18 § 1, 2018: Ord. 1023-84 § 2, 1984)
3.36.030 Raffles.
There is levied upon and shall be collected from and paid by every person, association or organization conducting raffle events a tax in an amount of five percent of the gross revenue from raffles; provided, however, the amount paid out as prizes shall be deducted from the gross revenue. (Ord. 3649-18 § 2, 2018: Ord. 1023-84 § 3, 1984)
3.36.040 Amusement games.
There is levied upon and shall be collected from and paid by every person, association or organization conducting amusement games, a tax in an amount of two percent of the gross revenue from amusement games; provided, however, the amount paid out as prizes shall be deducted from the gross revenue. (Ord. 1023-84 § 4, 1984)
3.36.050 Punch boards and pull-tabs—Commercial stimulant operators.
There is hereby levied upon and shall be collected from and paid by every commercial stimulant operator utilizing punch boards or pull-tabs, a tax in an amount of five percent of the gross receipts received from punch boards or pull-tabs. (Ord. 3649-18 § 3, 2018: Ord. 2264-98 § 1, 1998: Ord. 1023-84 § 5.1, 1984)
3.36.051 Punch boards and pull tabs—Charitable or nonprofit organizations.
There is hereby levied upon and shall be collected from and paid by every bona fide charitable or nonprofit organization a tax in the amount of ten percent of the gross receipts from the operation of punch boards or pull-tabs less the amount awarded as cash or merchandise prizes. (Ord. 2264-98 § 2, 1998: Ord. 1023-84 § 5.2, 1984)
3.36.060 Cardrooms.
There is hereby levied and shall be collected from and paid by every person, association or organization conducting social card games, as defined in RCW 9.46.0282, a tax from the conducting of such card games as follows:
A. Every person, association, or organization conducting player-funded banked card games exclusively on an establishment-by-establishment basis: Five percent of the gross revenue received from conducting such card games;
B. Every person, association, or organization conducting player-funded banked card games and house banked card games, or house banked card games exclusively:
1. Beginning December 31, 1999, to December 30, 2000: Five percent of the gross revenue received from conducting such card games;
2. Beginning December 31, 2000, to December 30, 2001: Seven and one-half percent of the gross revenue received from conducting such card games; and
3. Beginning December 31, 2001: Ten percent of the gross revenue received from conducting such card games.
C. Taxpayers shall make such reports to the city of gross revenues from conducting such card games on forms, at such times as directed and under rules as adopted by the city clerk. (Ord. 2499-00 § 1, 2000: Ord. 2406-99 § 1, 1999: Ord. 1023-84 § 6, 1984)
3.36.070 Tax payments.
A. Quarterly Payments. Payment of tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall be made on or before the last day of the month following the end of the quarterly period in which the tax accrued. The remittance shall be made by bond draft, certified check, cashier’s check, money order or in cash and shall be accompanied by a return on a form to be provided and prescribed by the city treasurer. The taxpayer shall be required to swear or affirm that the information given on the tax return is full and true and that the taxpayer knows the same to be so.
B. Annual Return. Whenever the total tax for which any person is liable under this chapter does not exceed the sum of ten dollars for any quarterly period, an annual return may be made upon written request and subject to the approval of the city treasurer.
C. Partial Periods. Whenever a taxpayer commences to engage in business during any quarterly period, his first return and tax shall be based upon and cover the portion of the quarterly period during which he is engaged in business. (Ord. 3526-16 § 1, 2016: Ord. 1023-84 § 7, 1984)
3.36.080 Taxpayer to keep records.
It shall be the duty of each taxpayer taxed pursuant to this chapter to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of the gross revenue received from bingo, raffles or amusement games or the amount of the gross income of the business in which punch boards and pull tabs are displayed, whichever activity is taxable pursuant to this chapter. (Ord. 1023-84 § 8, 1984)
3.36.090 City treasurer to investigate returns.
Superseded by Ord. 2583-02. (Ord. 1023-84 § 9, 1984)
3.36.100 Extension of time—Penalties.
Superseded by Ord. 2583-02. (Ord. 1023-84 § 10, 1984)
3.36.110 Over or under-payment.
If the city treasurer upon investigation or upon checking returns finds that the tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the general fund. If the city treasurer finds that the tax paid is less than required, he shall mail a statement to the taxpayer showing the balance due, who shall within ten days pay the amount shown thereon. (Ord. 1023-84 § 11, 1984)
3.36.120 Failure to make return.
If any taxpayer fails, neglects or refuses to make his return as and when required herein the city treasurer is authorized to determine the amount of the tax payable, and by mail to notify such taxpayer of the amount so determined. The amount so fixed shall thereupon become the tax and be immediately due and payable. (Ord. 1023-84 § 12, 1984)
3.36.130 Appeal to city council.
Superseded by Ord. 2583-02. (Ord. 2517-01 (part), 2001; Ord. 1023-84 §§ 13, 21, 1984)
3.36.140 Rules and regulations.
Superseded by Ord. 2583-02. (Ord. 2517-01 (part), 2001: Ord. 1023-84 § 14, 1984)
3.36.150 Unlawful acts.
Superseded by Ord. 2583-02. (Ord. 1023-84 § 15, 1984)
3.36.160 License additional to others.
The tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of Everett, a municipal corporation, except as herein otherwise expressly provided. (Ord. 1023-84 § 16, 1984)
3.36.170 Tax constitutes debt.
Superseded by Ord. 2583-02. (Ord. 1023-84 § 17, 1984)
3.36.180 Violations—Penalty.
A. Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the city treasurer pursuant thereto, upon conviction thereof, shall be punished by a fine in any sum not to exceed three hundred dollars, or by imprisonment in jail for a term not exceeding ninety days, or by both such fine and imprisonment.
B. Failure to comply with any provision of this chapter shall subject the business license issued by the city under the provisions of Chapter 3.24 to revocation by the person, association or organization that so fails compliance.
C. Failure to comply with any provision of this chapter shall constitute a violation of the provisions of Chapter 9.46 RCW. (Ord. 2517-01 (part), 2001; Ord. 1023-84 §§ 18, 19, 20, 1984)
For statutory provisions authorizing cities to tax gambling activities authorized by the state, see Ch. 218 § 11, Laws of Washington 1973, 1st Ex. Sess.; for the provisions concerning gambling generally, see Ch. 218 Laws of Washington 1973, 1st Ex. Sess.