Chapter 5.08
GAMBLING GAMES AND AMUSEMENT DEVICES
Sections:
5.08.030 Excise tax on bingo games, card games or raffles.
5.08.040 Excise tax on punch boards or pulltabs.
5.08.050 Exemptions—Charitable or nonprofit organizations.
5.08.060 Remittance of excise tax.
5.08.070 Clerk-treasurer—Duties.
5.08.080 Maintenance of records required.
5.08.090 Delinquent payment—Penalties.
5.08.010 Application.
Except as provided herein, this chapter shall apply to and an excise tax shall be levied upon any person, partnership, corporation or association operating or engaging in or allowing the operation of any legalized gambling activity or allowing the operation or play of any bingo game, card game, pulltab, punch board, or raffle, except that the operation of any pool table, billiard table, or the sale of any lottery ticket authorized by the Washington State Lottery Commission shall be exempt from the provisions of this chapter. (Ord. 258 § 2, 1986)
5.08.020 Regulation.
Nothing in this chapter shall be construed to permit the conduct of any unlawful gambling activity. The operation of any gambling game or device as set forth in Section 5.08.010 of this chapter, shall be in accordance with applicable county, state and federal regulation. Should any regulation by a higher governmental authority be in conflict with this chapter, the stricter regulation shall apply. (Ord. 258 § 3, 1986)
5.08.030 Excise tax on bingo games, card games or raffles.
In addition to any other tax assessed, there shall be levied upon every bingo game, card game or raffle an excise tax computed at the rate of ten percent of the gross revenue derived less the cost or fair market value, whichever is the lesser amount, of any prize awarded. Gross revenue shall be construed to mean the total revenue derived from the operation of any game before deduction of any cost of operation including, but not limited to, the purchase, lease or rental of equipment or supplies other than any prize awarded. (Ord. 262, 1987: Ord. 258 § 4, 1986)
5.08.040 Excise tax on punch boards or pulltabs.
In addition to any other tax assessed, there shall be levied an excise tax of three percent of the gross revenue derived on punch board or pulltab sales computed by multiplying the total number of pulltabs or chances played, times the selling price or value of each individual chance or play. There shall be no deduction for cost of goods sold or prizes awarded in the computation of the excise tax due. (Ord. 258 § 5, 1986)
5.08.050 Exemptions—Charitable or nonprofit organizations.
Bona fide charitable or nonprofit organizations holding or sponsoring any bazaar, carnival or other public gathering for a period not to exceed seventy-two (72) consecutive hours and not more than once each calendar year, shall be exempt from the provisions of this chapter. (Ord. 258 § 6, 1986)
5.08.060 Remittance of excise tax.
Any excise tax as levied in this chapter shall be considered due and payable to the office of the clerk-treasurer on or before the fifteenth day following each calendar quarter ending March 31st, June 30th, September 30th or December 31st of each calendar year. Should the due date fall on a Saturday, Sunday or legal holiday, any tax then not delinquent may be paid without penalty on the following business day. (Ord. 258 § 7, 1986)
5.08.070 Clerk-treasurer—Duties.
The clerk-treasurer of the town shall:
A. Enforce such rules and regulations, not inconsistent with this chapter, as are necessary to enable the collection of any tax or penalty so imposed;
B. Prescribe and issue appropriate forms for the declaration of the tax to be paid. (Ord. 258 § 9, 1986)
5.08.080 Maintenance of records required.
Any person, partnership, corporation or association liable for the payment of any excise tax or penalty as provided for in this chapter shall maintain adequate financial records of all transactions relating to such activity to the extent that such records will allow the determination of the gross income derived, the cost and amount of prizes awarded and the income to be reported. Said records shall be made available for inspection by the clerk-treasurer of the town during normal business hours. (Ord. 258 § 10, 1986)
5.08.090 Delinquent payment—Penalties.
A. Any person, partnership, corporation or association conducting or operating or allowing the operation of any game or device as set forth in Section 5.08.010 shall file a quarterly excise tax return and shall pay any excise tax due. For each payment due, if such payment is delinquent a penalty based upon the amount due shall be added as follows:
1. One to ten (10) days delinquent—a ten percent (10%) penalty or twenty-five dollars ($25.00), whichever is greater;
2. Eleven (11) to twenty (20) days delinquent—a fifteen percent (15%) penalty or fifty dollars ($50.00), whichever is greater;
3. Twenty-one (21) to thirty-one (31) days delinquent—a twenty-five percent (25%) penalty or one hundred dollars ($100.00), whichever is greater;
4. Thirty-two (32) to forty-two (42) days delinquent—a thirty-five percent (35%) penalty or two hundred fifty dollars ($250.00), whichever is greater;
5. Forty-three (43) or more days delinquent shall be deemed a violation of subsection (B) of this section.
B. Criminal Penalties. See Section 5.07.220. (Ord. 606 § 4, 2012: Ord. 258 § 8, 1986)