Chapter 3.40
GAMBLING TAX*
Sections:
3.40.020 Administrative provisions.
* For statutory provisions authorizing local taxation of certain gambling activities, see RCW 9.46.110.
3.40.010 Imposed—Rate.
All gambling or gambling activities defined, permitted and licensed by the state of Washington under the provisions of Chapter 9.46 RCW conducted within the jurisdiction of the city of Shelton shall be and are henceforth subject to taxation by the city in conformity with and subject to the provisions of Chapter 9.46 RCW as follows:
A. There is levied a gambling tax to be computed at the rate of five percent based upon the gross income received from the operation or conduct of any cardroom or social card game as defined in Chapter 9.46 RCW.
B. There is levied a gambling tax computed at the rate of five percent based upon the gross revenue from the operation of any bingo or raffle game, less the amount paid for prizes. Charitable and nonprofit organizations as defined in Chapter 9.46 RCW, which have no paid operating or management personnel, do not have to pay any gambling taxes imposed by this chapter on the first five thousand dollars of gross receipts after payment of prizes from bingo. In addition, charitable and nonprofit organizations as defined in Chapter 9.46 RCW do not have to pay any gambling taxes imposed by this chapter on the first ten thousand dollars of gross receipts after payment of prizes for raffles. “Bingo” and “raffles” shall be as defined in Chapter 9.46 RCW.
C. There is levied on charitable and nonprofit organizations as defined in Chapter 9.46 RCW a gambling tax to be computed upon the operation of punchboards and pull tabs at the rate of ten percent of the gross income received from the conduct of such activity after deductions for expenses of cash or merchandise prizes. “Punchboards” and “pull tabs” shall be as defined in Chapter 9.46 RCW.
D. There is levied on commercial operators a gambling tax to be computed upon the operation of punch boards and pull tabs at the rate of five percent based upon the gross income received from the conduct of such activity. “Punch boards” and “pull tabs” shall be as defined in Chapter 9.46 RCW. (Ord. 1634-1104 § 1 (part), 2004: Ord. 1566-0502 § 1, 2002; Ord. 1543-1200 § 1 (part), 2000; Ord. 1524-1199 § 1, 1999; Ord. 1488-1297 § 1 (part), 1998: Ord. 1366-293, 1993; Ord. 1332-1291 § 1, 1991: Ord. 1211 § 1, 1987: Ord. 988 § 1 (part), 1979: Ord. 875 § 1, 1974)
3.40.020 Administrative provisions.
The administrative provisions contained in Chapter 3.10 shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. (Ord. 1634-1104 § 1 (part), 2004: Ord. 1488-1297 § 1 (part), 1998: Ord. 1332-1291 § 2, 1991: Ord. 1211 § 2, 1987: Ord. 988 § 1 (part), 1979: Ord. 875 § 2, 1974)