Chapter 5.20
GAMBLING TAX
Sections:
5.20.010 Exercise of revenue-licensing power.
5.20.030 Charitable and nonprofit organizations.
5.20.050 Transmission of ordinance.
5.20.010 Exercise of revenue-licensing power.
The provisions of this chapter shall be deemed an exercise of the power of the city to tax for revenue purposes. (Ord. 548 § 1, 1978)
5.20.020 Levied.
There is levied upon all persons, associations and organizations conducting or operating within the city any gambling activity authorized by or under Section 3 of Chapter 218, Laws of the State of Washington, 1973 First Extraordinary Session, a tax in amounts as follows:
A. For the conduct of bingo games and raffles, a tax in an amount equal to five percent of the gross receipts from a bingo game or raffle, less the amount awarded as cash or merchandise prizes.
B. For the display or utilization of punchboards and pull tabs as a gambling activity, a tax in an amount equal to 3.5 percent of the gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes.
C. For the conduct of amusement games, a tax in an amount equal to two percent of the gross receipts from the amusement game less the amount awarded as prizes.
D. For social card games, a tax in an amount equal to 10 percent of the gross revenue from such games. (Ord. 1119 § 1, 2011; Ord. 725 § 1, 1989; Ord. 622 § 1, 1983; Ord. 548 § 2, 1978)
5.20.030 Charitable and nonprofit organizations.
No city tax shall be imposed upon bingo, raffles or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.020; provided, however, that any such organization shall submit copies of any reports required by the State Gambling Commission simultaneously to the chief of police and the city clerk. (Ord. 725 § 2, 1989; Ord. 622 § 2, 1983; Ord. 548 § 3, 1978)
5.20.035 Exemptions.
Bingo, raffles and amusement games, when conducted by public or private schools or by organizations sponsored by or related to public or private schools, including parent organizations and student body organizations, shall be exempt from the provisions of this chapter; provided, that the proceeds of such activities are applied for the benefit of any such school, or school-sponsored or school-related activity or organization; and further provided, that any deviation from exemption restrictions herein enumerated shall subject such organization to the requirements of this chapter to the same extent as if such exemption had not been granted. (Ord. 622 § 3, 1983)
5.20.040 Payment.
The taxes called for and levied in OMC 5.20.020(A) and (B) shall be paid to the city clerk-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 any such report shall be filed simultaneously with the city clerk-treasurer. For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty of one percent for each 30 days or portion of 30 days late, limited to the last five years the tax is delinquent. (Ord. 1119 § 2, 2011; Ord. 689 § 1, 1987; Ord. 622 § 3, 1983; Ord. 548 § 5, 1978)
5.20.050 Transmission of ordinance.
Upon the effective date of the ordinance codified in this chapter, the city clerk-treasurer shall mail a certified copy of that ordinance to the Chairman of the Washington State Gambling Commission. (Ord. 622 § 3, 1983; Ord. 548 § 6, 1978)
5.20.060 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter is guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not to exceed $500.00. (Ord. 622 § 3, 1983; Ord. 548 § 7, 1978)