Chapter 3.34GAMBLING TAX

Sections:

3.34.010
Imposition of Tax on Gambling Activities.
3.34.020
Definitions.
3.34.030
Exemptions.
3.34.040
Declaration of Intent to Conduct Charitable, Nonprofit Gambling Activity.
3.34.050
Payment of Tax on Gambling Activities.
3.34.060
Tax Due Date - Delinquency.
3.34.070
Financial Records.
3.34.080
Additional Rules.
3.34.090
Unlawful Acts.
3.34.100
Penalty.
3.34.010Imposition of Tax on Gambling Activities.

There is hereby imposed a tax, at the rates set forth below, upon the following gambling activities, when authorized by Chapter 9.46 RCW, and when conducted in the City:

A. Five percent (5%) of the gross receipts from pull tabs, as that term is defined by RCW 9.46.0273 and Rules and Regulations of the Gambling Commission.

B. Three percent (3%) of the gross receipts from punch boards, as that term is defined by RCW 9.46.0273 and Rules and Regulations of the Gambling Commission.

C. Five percent (5%) of the gross revenue, less the amount paid for or as prizes, received from bingo and raffles, as those terms are defined by RCW 9.46.0205 and RCW 9.46.0277.

D. Two percent (2%) of the gross revenue, less the amount paid for or as prizes, from amusement games, as that term is defined by RCW 9.46.0201.

E. Eleven percent (11%) of the gross monthly revenue from social card games, as that term is defined by RCW 9.46.0281 and Rules and Regulations of the Gambling Commission. (Ord. 443 § 1, 2007; Ord. 407 § 1, 2006; Ord. 227 § 1, 2000; Ord. 223 § 1, 1999; Ord. 88 § 1, 1996; Ord. 20 § 1, 1995.)

3.34.020Definitions.

For the purposes of this Chapter, the terms used herein shall have the same meanings as defined in Chapter 9.46 RCW, as the same now exists or may hereafter be amended. (Ord. 20 § 2, 1995.)

3.34.030Exemptions.

Bona fide charitable or nonprofit organizations, as defined by RCW 9.46.0209, conducting bingo, raffles, amusement games or gambling within the City shall be exempt from payment of the taxes imposed by Section 3.34.010 of this Chapter on those activities. (Ord. 407 § 2, 2006; Ord. 20 § 3, 1995.)

3.34.040Declaration of Intent to Conduct Charitable, Nonprofit Gambling Activity.

For the purpose of identifying the persons, associations and organizations that shall be subject to the tax imposed by Section 3.34.010 of this Chapter, any bona fide charitable or nonprofit corporation intending to conduct or operate any bingo game, raffle, amusement game or gambling which requires licensing as provided in and authorized by RCW Chapter 9.46, as the same now exists or may be hereafter amended, shall, prior to commencement of any such activity, file with the City Finance Department a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with RCW Chapter 9.46, as the same now exists or may be hereafter amended. (Ord. 407 § 3, 2006; Ord. 20 § 4, 1995.)

3.34.050Payment of Tax on Gambling Activities.

Every holder of a license issued by the Washington State Gambling Commission who shall conduct any taxable gambling activities within the City shall provide to the City a copy of each activity report required by the Gambling Commission pursuant to Chapter 230-08, WAC, no later than the date of filing required therein, and shall make payment, in full, of all taxes owing to the City at the same time. (Ord. 20 § 5, 1995.)

3.34.060Tax Due Date - Delinquency.

A. Tax imposed by Section 3.34.010 of this Chapter shall be due and payable in monthly installments, and remittance therefor shall accompany such return and be made on or before the fifteenth day of the month following the month 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 penalty and interest as follows:

1. If paid 1 to 10 days late, there shall be a penalty of 10% added to the amount of tax due;

2. If paid 11 to 20 days late, there shall be a penalty of 15% added to the amount of tax due;

3. If paid 21 to 30 days late, there shall be a penalty of 20% added to the amount of tax due;

4. If paid 31 to 60 days late, there shall be a penalty of 25% added to the amount of tax due.

C. In addition to the above penalty, the City will charge the taxpayer interest of all taxes due at the rate of one percent (1%) per month or portion thereof that said amounts are past due.

D. Delinquent taxes, penalties and interest shall constitute a public debt owing to the City which may be collected by action at law and writ of attachment pursuant to RCW 9.46.350, as presently enacted together with amendments thereof or additions thereto, or which may be referred to a collection agency pursuant to RCW 19.16.500, as presently enacted together with amendments thereof or additions thereto. (Ord. 20 § 6, 1995.)

3.34.070Financial Records.

It shall be the responsibility of all officers, directors and managers of any corporation conducting any gambling activities subject to taxation under this Ordinance to make available at all reasonable times such financial records as the City Clerk may require to determine full compliance with this Ordinance. (Ord. 20 § 7, 1995.)

3.34.080Additional Rules.

The City Manager, or designee, shall have authority 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 herein levied. Such rules and regulations may include the form of tax return required to be filed with the City at the time of payment of the tax on gambling activities, and procedures for auditing of the taxpayer's records. A copy of the rules and regulations so adopted shall be on file and available for public examination in the Clerk's office. (Ord. 20 § 8, 1995.)

3.34.090Unlawful Acts.

It is unlawful for any person liable for the tax imposed by this Ordinance to fail to pay the tax when due or for any person to make any false or fraudulent return or any false statement in connection with the return. (Ord. 20 § 9, 1995.)

3.34.100Penalty.

Any person violating any provision of this Ordinance shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or city ordinance. (Ord. 20 § 10, 1995.)