Chapter 3.40
GAMBLING TAX
Sections:
3.40.020 Quarterly payment required – Filing of report with clerk/treasurer required.
3.40.010 Rate of tax.
Punchboards and pull tabs shall be taxed at the rate of two percent of the gross revenue received therefrom. Social card games shall be taxed at the rate of five percent of the gross revenue received therefrom. (Ord. 685 § 1, 2007; Ord. 664 § 1, 2006; Ord. 387 § 1, 1975).
3.40.020 Quarterly payment required – Filing of report with clerk/treasurer required.
The tax shall be paid quarterly at the same time the quarterly report is made to the Washington State Gambling Commission, and a copy of said report shall be filed with the town clerk/treasurer. (Ord. 387 § 2, 1975).
3.40.030 Violation – Penalty.
Any person failing to comply with this chapter shall be, in addition to the civil remedies available to the town, guilty of an infraction. The penalty for a first infraction shall be $125.00, for a second infraction shall be $250.00, and for a third infraction shall be $500.00. In addition to the monetary penalty, the town shall be entitled to interest at the rate of 12 percent per annum on any unpaid amount of tax from the date due until paid. (Ord. 664 § 2, 2006; Ord. 387 § 3, 1975).