Chapter 3.25
GAMBLING TAX
Sections:
3.25.010 Punchboards and pulltabs.
3.25.010 Punchboards and pulltabs.
A. “Punchboards” and “pulltabs” shall have their ordinary meanings as provided by Chapter 9.46 RCW.
B. There is hereby imposed a gambling tax upon the gross revenues derived from the operation of punchboards and pulltabs in the Town of Wilkeson, in the sum of one (1) percent of such revenues (which does not exceed the five (5) percent limitation imposed by RCW 9.46.110).
C. Payment of the tax imposed by this chapter shall be the obligation of every person who operates a punchboard or pulltab, whether directly by his own activity, or indirectly through the activities of his or her agents or employees. [Ord. 89.4 § 1, 1989].
3.25.020 Reports – Payment.
Each person or firm required to pay this tax shall file a report of punchboard and pulltab gross revenues on a form supplied by the Town Clerk/Treasurer. Such reports shall be due on or before the twentieth day of the month following the end of each quarter and shall be accompanied by payment representing two (2) percent of gross revenues for the previous quarter, such rate of taxation to be effective beginning January 1, 1993. Such tax rate shall increase in the amount of one-half (1/2) percent each year thereafter, to a maximum tax rate of three (3) percent of gross revenue. In addition to any taxes due as determined above, interest at the rate of twelve (12) percent annum times the amount of taxes due and unpaid on the due date, plus reasonable attorneys’ fees and cost incurred in collecting such past due taxes and interest shall be paid by said person or firm, as provided under this chapter. [Amended during 2014 codification; Ord. 93.3 § 1, 1993; Ord. 91.23 § 1, 1992; Ord. 90.2 § 1, 1990; Ord. 89.4 § 2, 1989].