Chapter 7.30
GAMBLING
Sections:
7.30.010 State statutes adopted by reference.
7.30.020 Limited gambling activities authorized.
7.30.030 Tax levied upon gambling activities – Exemptions.
7.30.040 Administration and collection of tax.
7.30.050 Declaration of intent – Statement of receipts.
7.30.070 Use of gambling tax revenues.
7.30.080 Penalty for violations.
7.30.010 State statutes adopted by reference.
The following statutes of the state of Washington, as the same now exist or as they may be hereafter amended, are adopted by this reference as if set forth in full:
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RCW: |
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Legislative declaration. |
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“Amusement game.” |
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“Bingo.” |
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“Bona fide charitable or nonprofit organization.” |
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“Bookmaking.” |
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“Commercial stimulant.” |
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“Commission.” |
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“Contest of chance.” |
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“Fishing derby.” |
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“Fund raising event.” |
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“Gambling.” |
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“Gambling device.” |
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“Gambling information.” |
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“Gambling premises.” |
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“Gambling record.” |
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“Lottery.” |
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“Member,” “bona fide member.” |
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“Player.” |
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“Professional gambling.” |
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“Punch boards,” “pull-tabs.” |
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“Raffle.” |
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“Social card game.” |
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“Thing of value.” |
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“Whoever,” “person.” |
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Charitable, nonprofit organizations – Authorized gambling activities. |
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Raffles – No license required, when. |
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Bingo, raffles, amusement games – No license required, when. |
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Social card games, punch boards, pull-tabs authorized. |
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Sports pools authorized. |
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Golfing sweepstakes authorized. |
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Bowling sweepstakes authorized. |
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Social card, dice games – Use of premises of charitable, nonprofit organizations. |
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Turkey shoots authorized. |
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Pathological gambling behavior – Warning. |
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Taxation of gambling activities – Limitations – Restrictions on punch boards and pull-tabs – Lien. |
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Taxation of gambling activities – Disbursement. |
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Restrictions on management or operation personnel – Restriction on leased premises. |
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Inspections and audit of premises, paraphernalia, books, and records – Reports for the commission. |
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Injunctions – Voiding of licenses, permits. |
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Applicants, licensees, operators – Commission approval for hiring certain persons. |
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False or misleading entries or statements, refusal to produce records. |
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Causing person to violate rule or regulation. |
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Violations relating to fraud or deceit. |
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Cities and towns – Ordinance enacting certain sections of chapter – Limitations – Penalties. |
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Cities and towns – Ordinance adopting certain sections of chapter – Jurisdiction of courts. |
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Obstruction of public servant – Penalty. |
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Cheating – Defined. |
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Cheating in the second degree. |
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Working in gambling activity without license as violation – Penalty. |
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Gambling records – Penalty – Exceptions. |
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Professional gambling in the third degree. |
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Professional gambling – Penalties not applicable to authorized activities. |
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Gambling devices, real and personal property – Seizure and forfeiture. |
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Slot machines, antique – Defenses concerning – Presumption created. |
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Gambling property or premises – Common nuisances, abatement – Termination of interests, licenses – Enforcement. |
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Taxing authority, exclusive. |
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Licensing and regulation authority, exclusive. |
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State lottery exemption. |
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Fishing derbies exempted. |
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Licenses, scope of authority – Exception. |
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Wildlife raffle. |
(Ord. 812 § 1, 2008).
7.30.020 Limited gambling activities authorized.
(1) The following gambling activities are hereby authorized in the city of Normandy Park, subject to the provisions of this chapter, Chapter 9.46 RCW, and the rules and regulations of the Washington State Gambling Commission:
(a) Punch boards and pull-tabs as a commercial stimulant as provided in RCW 9.46.0325; and
(b) Gambling activities of charitable or nonprofit organizations as provided in RCW 9.46.0311.
(2) Under the authority granted to the city of Normandy Park by RCW 9.46.295, all gambling activities other than those described in subsection (1) of this section for which the state of Washington may issue a license under Chapter 9.46 RCW, as the same now exists or as hereafter amended, are prohibited within the Normandy Park city limits. (Ord. 812 § 1, 2008).
7.30.030 Tax levied upon gambling activities – Exemptions.
(1) A tax at the rates specified in this section is levied upon all persons, associations, and organizations who engage in the following activities:
(a) Upon the conduct or operation of any punch board or pull-tab activity as a commercial stimulant, five percent of the gross revenue received;
(b) Upon the conduct or operation of any punch board or pull-tab activity by a bona fide charitable or nonprofit organization, 10 percent of the gross revenues received after the amount paid for prizes or as prizes is deducted;
(c) Upon the conduct or operation of any bingo game or raffle by a bona fide charitable or nonprofit organization, five percent of the gross revenues received after the amount paid for prizes or as prizes is deducted;
(d) Upon the conduct or operation of any amusement game by a bona fide charitable or nonprofit organization, two percent of the gross revenues received after the amount paid for prizes or as prizes is deducted;
(e) Upon the conduct or operation of any social card game or social dice game by a bona fide charitable or nonprofit organization, 20 percent of the gross revenue received.
(2) The following exemptions apply to the tax levied by subsection (1) of this section:
(a) No tax shall be imposed on bingo or amusement games when such activities or any combination thereof are conducted by any charitable or nonprofit organization as defined in RCW 9.46.0209, which organization has no paid operating or management personnel and has gross receipts from bingo or amusement games, or a combination thereof, not exceeding $5,000 per year, less the amount awarded as cash or merchandise prizes.
(b) No tax shall be imposed on the first $10,000 of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by bona fide charitable or nonprofit organizations as defined in RCW 9.46.0209. (Ord. 812 § 1, 2008).
7.30.040 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be by the finance director, subject to such rules and regulations, if any, adopted by the Washington State Gambling Commission. The finance director shall have the authority to adopt such administrative procedures as are necessary to enable collection of the tax established by this chapter and to prescribe and issue the appropriate forms for determination and declaration of the amount of tax to be paid. It shall be the responsibility of all officers, directors, and managers of any organization conducting gambling activities authorized by this chapter to provide access to such financial records as the city, its authorized finance or auditing representatives, or law enforcement officers, may require in order to determine compliance with this chapter. The finance director shall provide a quarterly report of gambling revenue to the city council. This report may be a separate report or provided as part of the treasurer’s report. (Ord. 812 § 1, 2008).
7.30.050 Declaration of intent – Statement of receipts.
(1) For the purpose of identifying who is subject to the tax imposed by this chapter, any person, association, or organization intending to conduct or operate any gambling activities authorized by this chapter shall, prior to commencement of any such activity, file with the finance director a declaration of intent to conduct or operate such activity, together with a copy of the license issued by the Washington State Gambling Commission. Thereafter, for any period covered by such license or any renewal thereof, any person, association, or organization shall, on or before the last day of each April, July, October, and January which follows the end of the quarterly period in which the tax accrued, file with the finance director a sworn statement in a form to be provided and prescribed by the finance director, reporting the gross revenue received for the purpose of ascertaining the tax due for the preceding quarterly period.
(2) A bona fide charitable or nonprofit organization shall file with the finance director a copy of the letter from the Internal Revenue Service approving exemption from federal income tax due to its status as a bona fide charitable or nonprofit organization, a copy of its Washington State Gambling Commission license, if such a license is required, and any forms provided or prescribed by the finance director.
(3) Holders of lower volume licenses shall maintain records as required by the Washington State Gambling Commission and shall file with the finance director a duplicate copy of the summary of these records as required by WAC 230-08-015. (Ord. 812 § 1, 2008).
7.30.060 Payment of tax.
(1) The tax imposed by this chapter shall be due and payable on a quarterly basis, and remittance therefor shall accompany each return and be delivered to the city’s offices by 5:00 p.m. Pacific time on or before the last day of each April, July, October and January for the preceding quarter in which the tax accrued.
(2) For each payment due, if such payment is not made by the due date and time thereof, there shall be added penalties as follows:
(a) One to 15 days delinquency, 10 percent with a minimum penalty of $10.00;
(b) After 15 days delinquency, 15 percent with a minimum penalty of $10.00.
(3) In addition to the late payment penalties set forth herein, any quarterly tax payment not paid by the due date shall bear interest at 12 percent or the maximum legal rate, whichever is greater. (Ord. 812 § 1, 2008).
7.30.070 Use of gambling tax revenues.
As provided in RCW 9.46.113, the city shall use the revenues from the tax authorized by this chapter primarily for the enforcement of this chapter and Chapter 9.46 RCW. (Ord. 812 § 1, 2008).
7.30.080 Penalty for violations.
(1) Any person violating any section of Chapter 9.46 RCW adopted by this chapter and for which a penalty is prescribed in such RCW section shall be guilty of a misdemeanor or gross misdemeanor as prescribed in such section and shall be punished as provided therein.
(2) Any person violating any provision of this chapter for which no penalty has been prescribed by state law shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by imprisonment for a maximum term of not more than ninety days, or by a fine of not more than one thousand dollars, or by both such fine and imprisonment.
(3) Any violation of this chapter or any section of Chapter 9.46 RCW adopted herein is also declared to be a public nuisance which the enforcement officer may require or provide for abatement pursuant to Chapter 7.88 NPMC. (Ord. 812 § 1, 2008).