Chapter 3.26GAMBLING AND TAXATION THEREOF

Sections:

3.26.010
Permitted generally.
3.26.020
License – Filing with the chief of police.
3.26.030
Tax – Required generally.
3.26.040
Tax – Levy – Bingo, raffles, punchboards, pull tabs and amusement games.
3.26.050
Tax – Levy – Social card games.
3.26.060
Tax – Payment – Reports.
3.26.070
Use of revenue.
3.26.080
Ordinance copy to State Gambling Commission.
3.26.090
Lien.
3.26.100
Violation – Penalty.
3.26.110
Annual review.
3.26.010Permitted generally.

Upon the effective date of the ordinance codified in this chapter, all gambling activities permitted by the Cle Elum Municipal Code, to the extent authorized under the laws of the state, and particularly Substitute House Bill No. 711, Chapter 218, Laws of 1973 (43rd Leg. First Ex. Sess.) and any amendments thereto, shall be subject to the provisions contained herein and further subject to any licensing requirements and regulatory requirements of the state.

(Ord. 1200 § 1, 2003)

3.26.020License – Filing with the chief of police.

Any person, association or organization, required to obtain a license for gambling under the laws of the state, which receives such a license, shall upon receipt thereof immediately file a copy thereof with the chief of police and shall thereafter promptly notify the chief of any change, suspension or action pertaining to such license.

(Ord. 1200 § 1, 2003)

3.26.030Tax – Required generally.

Upon the effective date of the ordinance codified in this chapter, and unless as otherwise provided herein, any person, association or organization engaging in gambling activities pursuant to a state license and as authorized under the laws of the state shall be subject to a city tax thereon, as set out further in this chapter.

(Ord. 1200 § 1, 2003)

3.26.040Tax – Levy – Bingo, raffles, punchboards, pull tabs and amusement games.

A. There shall be no city tax levied upon bingo, raffles and amusement games.

B. There shall be a city tax levied quarterly upon punchboards and pull tabs for commercial stimulant operators of three percent of the quarterly win, calculated as gross receipts from punchboard and pull tab sales less the amount awarded as cash or merchandise prizes. There shall be no city tax levied upon punchboards and pull tabs for bona fide charitable or nonprofit organizations, as defined by Chapter 9.46 RCW of the laws of the state.

(Ord. 1200 § 1, 2003)

3.26.050Tax – Levy – Social card games.

With respect to social card games, there shall be a city tax levied quarterly in the amount of three percent on the first three hundred thousand dollars of each quarterly win, calculated as gross receipts from social card games less the amount awarded as cash or merchandise prizes, and in an amount of five percent on all amounts exceeding three hundred thousand dollars of each quarterly win, calculated as gross receipts from social card games less the amount awarded as cash or merchandise prizes.

(Ord. 1200 § 1, 2003)

3.26.060Tax – Payment – Reports.

The taxes called for as set forth in Cle Elum Municipal Code 3.26.040 and 3.26.050 shall be paid to the city treasurer quarterly upon the filing, with the Washington State Gambling Commission, of the required quarterly activity reports or any other any report of gambling monies received by a gambling license holder, and a duplicate copy of any such reports shall be filed simultaneously with the city treasurer along with the payment of the tax thereon.

(Ord. 1200 § 1, 2003)

3.26.070Use of revenue.

Pursuant to RCW 9.46.113, the city shall use the revenue collected from the taxes levied on city-authorized gambling activities primarily for the purpose of enforcement of the provisions of this chapter by the city police department, such that the revenues shall first be used for policing of and gambling enforcement activities that the police department demonstrates by quantifiable evidence to be reasonably necessary. The balance of the revenue collected from the taxes levied on city-authorized gambling activities shall be used solely for parks in the city of Cle Elum.

(Ord. 1200 § 1, 2003)

3.26.080Ordinance copy to State Gambling Commission.

Upon the effective date of the ordinance codified in this chapter, the city clerk shall mail a certified copy of the ordinance codified herein to the chairman of the State Gambling Commission.

(Ord. 1200 § 1, 2003)

3.26.090Lien.

Taxes imposed under this chapter become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010. The lien shall attach on the date the tax becomes due and shall relate back and have priority against real and personal property to the same extent as ad valorem taxes.

(Ord. 1200 § 1, 2003)

3.26.100Violation – Penalty.

In addition to any liability for civil remedies in favor of the city for collection of any delinquent taxes under the provisions of this chapter, and in addition to any penalties that might be imposed by the state, a violation for the provisions of this chapter is a misdemeanor punishable in accordance with Cle Elum Municipal Code 5.02.220.

(Ord. 1200 § 1, 2003)

3.26.110Annual review.

All taxes imposed hereunder shall be subject to review and revision by the Cle Elum city council on an annual basis.