Chapter 5.28
GAMBLING

Sections:

5.28.010    Definitions.

5.28.020    Punchboards and pull-tabs – Permitted.

5.28.030    Tax levied on designated activities – Amount.

5.28.040    Exemptions – Charitable and nonprofit organizations.

5.28.050    Taxes – Payment.

5.28.060    Taxes – Administration and collection.

5.28.070    Taxes – Collection – Contract with County.

5.28.080    Access to records.

Stat. Ref.: For provisions on gambling, see Chapter 9.46 RCW.

5.28.010 Definitions.

For the purposes of this chapter, the words and terms used herein shall have the same meaning given to each pursuant to Chapter 9.46 RCW, as the same exists or may from time to time be amended; and as set forth under the rules of the Washington State Gambling Commission, WAC Title 230, as the same exists or may hereafter be amended, unless otherwise specifically provided herein. (Ord. 2199 § 1, 1998; Ord. 1290 § 1, 1977).

5.28.020 Punchboards and pull-tabs – Permitted.

As of January 1, 1978, the operation of punchboards and pull-tabs within the City is permitted by persons, associations, and organizations who have been duly licensed by the State of Washington to conduct such activities, and upon compliance with all State and local laws, rules and regulations pertaining thereto. The operation of commercial card rooms is expressly prohibited. (Ord. 1290 § 2, 1977).

5.28.030 Tax levied on designated activities – Amount.

There is hereby levied upon all persons, associations, and organizations who have been duly licensed by the State of Washington to conduct or operate within this jurisdiction any of the activities listed below a tax to be paid to the City of Issaquah in the amount hereinafter specified:

A. Bingo and raffles: a tax in the amount equal to 5 percent of the gross receipts from a bingo game or raffle, less the amount awarded as cash or merchandise prizes;

B. Punchboards and pulltabs:

1. Commercial stimulant operators shall pay a tax in an amount equal to 5 percent of the gross receipts from the operation of punchboards and pulltabs; and

2. Bona fide charitable or nonprofit organizations as defined by Chapter 9.46 RCW shall pay a tax in an amount equal to 5 percent of the gross receipts from the operation of punchboards and pulltabs, less the amount awarded as cash or merchandise prizes;

C. Amusement games: a tax in the amount of 2 percent of the gross receipts from the amusement game, less the amount awarded as prizes for the purpose of providing for the City’s actual costs of enforcement of this chapter and Chapter 9.46 RCW. (Ord. 2251 §§ 1, 2, 1999; Ord. 2199 § 2, 1998; Ord. 1290 § 3, 1977).

5.28.040 Exemptions – Charitable and nonprofit organizations.

A. Bingo and amusement games conducted by a bona fide charitable or nonprofit organization as defined by Chapter 9.46 RCW shall be exempt from the tax imposed by IMC 5.28.030(A) through (C), when such organization has no paid operating or management personnel, and has gross receipts from bingo or amusement games, or a combination thereof, not exceeding $10,000 per year, less the amount awarded as cash or merchandise prizes.

B. No tax shall be imposed on the first $10,000 of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization as defined by Chapter 9.46 RCW. (Ord. 2199 § 3, 1998; Ord. 1290 § 4, 1977).

5.28.050 Taxes – Payment.

A. The taxes imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall accompany each return and be made on or before the last day of the month next succeeding the quarterly period in which the tax accrued.

B. For each payment due, if such payment is not made by the due date thereof, there shall be added a late charge as follows:

1. One (1) to 31 days delinquency, 10 percent with a minimum charge of $5.00;

2. Thirty-two (32) to 61 days delinquency, 15 percent with a minimum charge of $10.00; and

3. Sixty-two (62) or more days delinquency, 15 percent with a minimum charge of $10.00, and such delinquency shall be deemed to be a violation of this section. (Ord. 1850 § 1, 1990; Ord. 1290 § 6, 1977).

5.28.060 Taxes – Administration and collection.

The administration and collection of the taxes imposed by this chapter shall be by the Finance Director, and pursuant to such rules and regulations as may be adopted from time to time by the Finance Director to accomplish the collection of the taxes and the administration of this chapter. (Ord. 1850 § 2, 1990; Ord. 1290 § 5, 1977).

5.28.070 Taxes – Collection – Contract with County.

The Finance Director is authorized to enter into any contracts or agreements with King County for the collection and distribution of the taxes imposed by this chapter within the City. (Ord. 1850 § 3, 1990; Ord. 1290 § 8, 1977).

5.28.080 Access to records.

It shall be the responsibility of all officers, directors and managers of any organizations conducting gambling activities to provide access to such financial records as the Finance Director, his authorized representative, or law enforcement representatives may require in order to determine compliance with this chapter. (Ord. 1850 § 4, 1990; Ord. 1290 § 9, 1977).