Chapter 3.20
GAMBLING AND GAMES TAX
Sections:
3.20.020 Definitions and interpretations.
3.20.030 Gambling activities regulated.
3.20.050 Gambling tax imposed.
3.20.060 Rates and measure of tax – Enumerated.
3.20.070 Administration and collection.
3.20.080 Clerk-treasurer duties.
3.20.010 Purpose of chapter.
The provisions of this chapter are an exercise of the power of the city of Westport to regulate gambling activities within the city, and to impose a gambling tax on bingo, raffles, amusement games, pull-tabs, punchboards, and card games, pursuant to the rules and regulations promulgated by the Gambling Commission of the State of Washington, and by the laws, rules and regulations of the city of Westport. (Ord. 1405, 2007)
3.20.020 Definitions and interpretations.
For the purposes of this chapter, the terms used herein, unless specifically defined below, shall have the same meanings as defined in Chapter 9.46 RCW, as the same now exists or may hereafter be amended.
(1) “Commission” means the Washington State Gambling Commission.
(2) “Gross revenue or income” is defined as the total sum of money or value received from the particular activity before any deductions on account of operational and maintenance expenses or any expenses whatsoever, and without any deduction on account of losses.
(3) “Person” means any individual, firm, partnership, association, corporation, company, group of individuals working together for a common purpose, or an organization of any kind.
(4) “Recreational gaming activity” means the operation of one or more gaming activities which are defined as gambling by Chapter 9.46 RCW, by either a business, fraternal, social, charitable, religious, or nonprofit organization for the purpose of attracting customers or participants in a fundraising event. Such events are commonly called Reno Nights. All such events shall operate under the requirements of WAC 230-25-330. (Ord. 1405, 2007)
3.20.030 Gambling activities regulated.
(1) Nothing in this chapter is intended to prohibit gambling activities listed below for which a license is not required by the commission, so long as they are conducted in accordance with the requirements of Chapter 9.46 RCW and WAC Title 230, as now in effect or hereinafter amended.
(A) Certain limited gambling activities conducted by nonprofit or charitable organizations as defined in RCW 9.46.0209, for fundraising purposes in accordance with RCW 9.46.0233.
(B) Dice or coin contests for music, food, or beverage payment at businesses where food is bought and consumed on the premises.
(C) Sports pools when conducted within specific statutory limitations.
(D) Bowling sweepstakes conducted by bowling establishments.
(E) Golfing sweepstakes conducted by a bona fide charitable or nonprofit organization.
(F) Limited promotional contests of chance.
(G) Recreational gaming activities.
(2) The following gambling activities are allowed within the city limits, when properly licensed by the commission and operated in accordance with the rules and regulations of Chapter 9.46 RCW and WAC Title 230 as now in effect or hereinafter amended.
(A) Amusement games.
(B) Punchboards.
(C) Pull-tabs.
(D) Social card games operating under licenses B, C, D, E, or F issued by the commission.
(3) It is unlawful within the city limits for any person to allow any premises or any facilities to be used for the purpose of conducting the following gambling activities.
(A) Bingo; except as authorized in subsection (1)(A) of this section.
(B) Raffles; except as authorized in subsection (1)(A) of this section.
(C) House banked card games as described in WAC 230-04-203(2) as now in effect or hereinafter amended. “House banking” is hereby defined to mean any procedure employed by the card room where the operator collects money from the losers and pays it to the winners. (Ord. 1405, 2007)
3.20.040 Lotteries.
Every person who:
(1) Contrives, draws, institutes or maintains, or assists in contriving, drawing, instituting or maintaining a lottery, or any establishment or business by whatever name it may be known, wherein any property is sold or disposed of by chance; or sells or disposes of any lottery ticket or share on any chance, or any article or thing entitling or purporting to entitle the purchaser to any chance; or sells or disposes of any package or article purporting to contain a prize, or where, as an inducement to purchase, it is held out that such article or package may contain a prize, or may entitle the purchaser to some article or thing of value not directly contemplated and known in the purchase; or
(2) Has in his possession any lottery ticket, or any paper, writing, certificate or instrument purporting to be or represent any ticket, chance, share or interest in or dependent upon the event of any lottery; or any marker, stamp, ticket, instrument or device used or intended to be used in or for contriving, drawing, or maintaining a lottery; or in or for writing, printing, stamping, making, or preparing for sale or distribution any lottery ticket or tickets; or
(3) Frequents or visits any place where a lottery is maintained or carried on, or where lottery tickets, instruments or devices are placed or exhibited for the purpose of drawing or maintaining a lottery, or for preparing, selling, or distributing lottery tickets, is guilty of a misdemeanor.
(4) The provisions of this section shall not apply to lotteries authorized by the state of Washington. (Ord. 1405, 2007)
3.20.050 Gambling tax imposed.
A gambling tax is levied upon and shall be collected from and paid as hereinafter provided by every person operating any gambling business. The taxes levied in this chapter shall be additional to any license fee or tax imposed or levied under any law or any other ordinances of the city of Westport. (Ord. 1405, 2007)
3.20.060 Rates and measure of tax – Enumerated.
The gambling tax shall be determined by applying the rates herein established against the corresponding proceeds of sales or income of business, as the case may be, for each quarterly period.
(1) Amusement Games. Upon every person conducting amusement games as authorized pursuant to this chapter, the tax rate shall be two percent of the gross revenue received from such amusement games less the amount paid for as prizes.
(2) Amusement Games and Bingo Conducted by Bona Fide Charitable or Nonprofit Organizations. There shall be no tax on the first $5,000 of the net receipts, and then the tax rate shall be five percent of the net receipts.
(3) Raffles Conducted by Bona Fide Charitable or Nonprofit Organizations. There shall be no tax on the first $10,000 of the net receipts, and then the tax rate shall be five percent of the net receipts.
(4) Punchboards and Pull-Tabs. Upon every person utilizing punchboards and pull-tabs as authorized pursuant to this chapter, the tax rate shall be 10 percent of the net receipts.
(5) Social Card Games. Upon every person conducting social card games as authorized pursuant to this chapter, the tax rate shall be 10 percent of the gross revenue received therefrom. (Ord. 1405, 2007)
3.20.070 Administration and collection.
The administration and collection of the taxes imposed by this chapter shall be handled pursuant to the rules and regulations established in Chapter 5.10 WMC, Administrative Provisions for Local Taxes. (Ord. 1405, 2007)
3.20.080 Clerk-treasurer duties.
The clerk-treasurer shall:
(1) Adopt, publish, and enforce such rules and regulations not inconsistent with this chapter as necessary to enable the collection of the tax imposed by this chapter.
(2) Prescribe and issue the appropriate forms for determination and declaration of the amount of tax to be paid. (Ord. 1405, 2007)
3.20.085 Repealer.
This chapter repeals portions of Ordinance 351 that are in conflict with this chapter and repeals Ordinances 404, 454, 467, 486, 735, and 1394 in their entirety, and repeals Chapters 3.20 and 9.32 WMC in their entirety and establishes a new Chapter 3.20 WMC. (Ord. 1414 § 1, 2007)
3.20.090 Violation – Penalty.
Failure or refusal to pay the tax hereinbefore required shall be subject to the provisions and penalties in Chapter 5.10 WMC.
Any person who wilfully violates the provisions of this chapter, or any rule or regulation promulgated by the finance department of the city of Westport hereunder, is guilty of a misdemeanor and, upon conviction thereof, shall be punished as per the Westport Municipal Code. Any 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 such tax and for the payment of any fine imposed hereunder.
Without limitation, the city attorney shall have the discretion to abate as a nuisance any social card room operating in violation of this chapter. (Ord. 1405, 2007)