Chapter 5.16
GAMBLING1
Sections:
5.16.030 Administration and collection.
5.16.040 Declaration of intent.
5.16.050 Payment – Method – Delinquency.
5.16.060 Payment – Failure – Refusal.
5.16.070 Collection agreement with county.
5.16.005 Definitions.
For the purposes of this chapter, the words and terms used herein shall have the same meaning as each has under Chapter 9.46 RCW, and under the rules of the Washington State Gambling Commission, WAC Title 230, as said definitions presently exist or are hereafter amended, unless otherwise specifically provided or the context in which they are used in this chapter clearly indicates that they are given some other meaning. (Ord. 1462 § 1, 2000).
5.16.010 Tax levied.
A. In accordance with Chapter 9.46 RCW, there is hereby levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission to conduct or operate:
1. Any bingo games and raffles, a tax rate of five percent of the gross receipts received therefrom less the amount awarded as cash or merchandise prizes, if not prohibited in PMC 5.16.020;
2. Any punchboards or pull tabs, a tax rate of five percent of the gross receipts from such punchboards or pull tabs, if not prohibited in PMC 5.16.020;
3. Social card games, a tax rate of 20 percent, if not prohibited in PMC 5.16.020;
4. Any public cardroom operated as a commercial stimulant, a tax of 20 percent; and
5. Amusement games, a tax rate of two percent of the gross receipts, less the amount awarded as prizes.
B. Provided, however, that the following exemptions shall apply to the tax levied in subsection A of this section:
1. No tax shall be imposed on bingo or amusement games when such activities or any combination thereof are conducted by a bona fide charitable or nonprofit organization 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.
2. 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 a bona fide charitable or nonprofit organization. (Ord. 1462 § 2, 2000; Ord. 1299 § 1, 1996; Ord. 543 § 1, 1975).
5.16.020 License required.
The conduct or operation of bingo, raffles and amusement games, punchboards and pull tabs, social card games in nonprofit organizations, cardrooms as a commercial stimulant is prohibited unless licensed and regulated as provided in this chapter. The license required by this chapter is separate from and in addition to the business license issued under Chapter 5.02 PMC, which may also be required when applicable. (Ord. 2044 § 5, 2021; Ord. 543 § 2, 1975).
5.16.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be by the finance director and pursuant to the rules and regulations of the Washington State Gambling Commission. The finance director shall adopt and publish such rules and regulations as may be reasonably necessary to enable the collection of the tax imposed herein. (Ord. 1604 § 1, 2005; Ord. 543 § 3, 1975).
5.16.040 Declaration of intent.
For the purpose of identifying who shall be subject to the tax imposed by this chapter, any person, association or organization intending to conduct or operate any gambling activity authorized by Chapter 9.46 RCW, shall, prior to commencement of any such activity, file with the chief of police a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with Chapter 9.46 RCW. The chief of police shall thereafter file such documents with the city clerk within 30 days of receipt.
Thereafter, for any period covered by such state license or any renewal thereof, any person, association or organization shall, on or before the fifteenth day of the month following the end of the quarterly period in which the tax accrued, file with the finance director a sworn statement, on a form to be provided and prescribed by the city clerk for the purpose of ascertaining the tax due for the preceding quarterly period. (Ord. 1604 § 1, 2005; Ord. 543 § 4, 1975).
5.16.050 Payment – Method – Delinquency.
The tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall accompany each return and be made on or before the fifteenth day of the month next succeeding the quarterly period in which the tax accrued.
For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty as follows:
A. If paid on or before the final day of the month next succeeding the quarterly period in which the tax accrued, 10 percent with a minimum penalty of $5.00;
B. If paid prior to the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued, 15 percent with a minimum penalty of $10.00;
C. Failure to make payment by the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued shall be deemed to be both a criminal and civil violation of this section. (Ord. 543 § 5, 1975).
5.16.060 Payment – Failure – Refusal.
Any person who shall fail or refuse to pay the tax as required in this chapter, or who shall wilfully disobey any rule or regulation promulgated by the city council hereunder, shall be guilty of a misdemeanor and upon conviction shall be punished by imprisonment for not more than 90 days or by a fine of not more than $500.00 or both. Any such fine shall be in addition to the tax required. Officers, directors and managers of any organization conducting gambling activities shall be jointly and severally liable for the payment of the tax and for the payment of any fine imposed under this chapter. (Ord. 543 § 6, 1975).
5.16.070 Collection agreement with county.
The mayor and city clerk are hereby authorized to enter into any contract or agreements with King County for the collection and distribution of the tax imposed by this chapter. The mayor and city clerk are further authorized to enter into any contracts or agreements with King County for law enforcement services with respect to gambling operations. (Ord. 543 § 7, 1975).
5.16.080 Financial records.
It shall be the responsibility of all officers, directors and managers of any organization conducting any gambling activities subject to taxation under this chapter to make available at all reasonable times such financial records as the mayor, his authorized representative or law enforcement representative of the city may require in order to determine full compliance with this chapter. (Ord. 543 § 8, 1975).
For statutory provisions governing gambling, see Chapter 9.47 RCW.