Chapter 3.20
GAMBLING TAX

Sections:

3.20.010    Definitions.

3.20.020    Taxes imposed.

3.20.030    Remittance schedule.

3.20.040    Clerk-treasurer to adopt rules.

3.20.050    Violation – Penalty.

3.20.010 Definitions.

For the purposes of this chapter, the words and terms used shall have the same meaning as each has under Chapter 9.46 RCW, as amended, and under the rules of the Washington State gambling commission, WAC Title 230, unless specifically provided or the context in which they are used herein clearly indicates that they be given some other meaning. [Ord. 586 § 1, 1990.]

3.20.020 Taxes imposed.

There is levied upon all persons, associations and organizations conducting or operating within the town of La Conner any of the activities listed below, a tax on the following amounts to be paid to the town:

(1) Bingo, raffles and amusement games, in the amount of two percent of the gross receipts therefrom, after deducting the amount of money paid in cash or merchandise actually awarded as prizes during the taxable period. Bona fide charitable or nonprofit organizations conducting such activities no more than once each calendar year and earning less than $10,000 gross annual revenue therefrom shall be exempt from taxation under this chapter.

(2) Punchboards and/or pull-tabs, in the amount of two percent of the gross receipts directly from the operation of the punchboards or pull-tabs themselves.

(3) Card playing, in the amount of 20 percent of the gross receipts received as fees charged persons for the privilege of playing in card games. [Ord. 586 § 2, 1990.]

3.20.030 Remittance schedule.

Every holder of a gambling license from the State Gambling Commission who carries on all or any part of gambling activity within the town shall:

(1) Upon the same date that the periodic financial report is required to be filed with the Washington State Gambling Commission, file a copy thereof with the town clerk-treasurer.

(2) Pay over to the town at the same time, the amount of gambling tax due for the periodic report period.

(3) If full payment of any tax or fee due under this chapter is not received by the clerk-treasurer on or before the date due, there shall be added to the amount due a penalty: 10 percent of all taxes and fees due for each 30-day period, or portion thereof. Failure to make payment in full of all tax amounts and penalties within 60 days following the day the tax amount initially became due is both a civil and criminal violation of this section.

(4) Any tax, including interest due and unpaid under this section, shall constitute a debt to the town and may be collected by civil court proceedings in the same manner as any other debt in like amount, which shall be in addition to all other existing remedies. [Ord. 586 § 3, 1990.]

3.20.040 Clerk-treasurer to adopt rules.

(1) The clerk-treasurer shall have the authority, and it shall be his/her duty, to adopt rules and regulations not inconsistent with the provisions of this chapter for carrying out and enforcing payment, collection and remittance of the taxes levied herein.

(2) A copy of the rules and regulations shall be on file and available for public examination at Town Hall. Failure or refusal to comply with any such rules and regulations is a violation of this chapter.

(3) Such administrative rules shall include the form of tax return required to be filed with the town at the time of tax payment and the procedures for auditing the gambling licensee’s records for the purpose of verifying the tax return. [Ord. 586 § 4, 1990.]

3.20.050 Violation – Penalty.

Any person violating or failing to comply with any lawful rule or regulation adopted by the clerk-treasurer pursuant thereto, and upon conviction thereof, is guilty of a misdemeanor and shall be punished by a fine not to exceed $500.00 or by imprisonment for a term not exceeding 90 days, or both such fine and imprisonment. Each such taxpayer is guilty of a separate offense for each and every day during any portion of which any violation of these provisions is committed, continued or permitted by any such taxpayer and is punishable accordingly. [Ord. 586 § 5, 1990.]