Chapter 5.50 GAMBLING

RCW 9.46.250 Gambling property or premises—Common nuisances, abatement—Termination of mortgage, contract, or leasehold interests, licenses—Enforcement.

RCW 9.46.260 Proof of possession as evidence of knowledge of its character.

RCW 9.46.270 Chapter as exclusive authority for taxation of gambling activities.

RCW 9.46.293 Fishing derbies exempted.

RCW 9.46.295 Licenses as legal authority to engage in activities for which issued—Exception.

RCW 9.46.350 Civil action to collect fees, interest, penalties, or tax—Writ of attachment—Records as evidence.

RCW 9.46.400 Wildlife raffle.

One or more copies of the above-referenced statutes shall be kept on file in the office of the city clerk for use and examination by the public. (Ord. 1002 § 1 (part), 1999)

5.50.020 State law applicable.

Any license issued under the authority of state law to engage in any legal activities shall be legal authority to engage in the gambling activities for which the license was issued throughout the city, except that the city, in accordance with RCW 9.46.295 as the same now exists or may hereafter be amended, prohibits the following gambling activities within the city:

The city, in accord with RCW 9.46.295, hereby prohibits social card games, as that term is defined in Chapter 9.46 RCW, within the city limits. (Ord. 1002 § 1 (part), 1999)

5.50.030 Unlawful practices.

In addition to the unlawful offenses contained in the state laws adopted by reference in Section 5.50.010, the following practices shall be unlawful within the city, and each violation thereof constitutes a gross misdemeanor:

Conducting gambling activities prohibited by the city. (Ord. 1002 § 1 (part), 1999)

5.50.050 Nuisances defined.

The conducting of any amusement game, bingo game, or raffle, as defined in this chapter, without a license or beyond the scope of a license as required under state law or the conduct of any gambling activity prohibited by this chapter, is declared a common nuisance and shall be subject to abatement by injunction or as otherwise provided by law. All gambling devices in such cases are common nuisances and shall be subject to seizure immediately upon detection and to confiscation and destruction by order of a superior court or district court, except when in the possession of officers enforcing this chapter. No property right in any such gambling device shall exist or be recognized in any person, except the possessory right of officers in enforcing this chapter. (Ord. 1002 § 1 (part), 1999)

5.50.060 Tax levied upon gambling activities—Exemptions—Use of revenues.

A. A tax at the rates specified in this section is levied on all persons, associations and organizations who engage in the following activities:

	Activity	Tax Rate
1.	Conduct of any bingo game or raffle	Five percent of the gross revenue received after the amount paid for prizes or as prizes is deducted
2.	Conduct or operation of any amusement game	Two percent of the gross revenue received after the amount paid as prizes is deducted
3.	Operation of pull tabs as a commercial stimulant	Five percent of the gross revenue received after the amount paid as prizes is deducted
4.	Operation of pull tabs by bona fide charitable or nonprofit organization	Five percent of the gross revenue received after the amount paid for prizes or as prizes is deducted
5.	Operation of a card room for social card games as a commercial stimulant upon any premises	Five percent of the gross revenue received from such card games per year
6.	Operation of social card games on premises or facilities used or owned by a bona fide charitable or nonprofit organization	One dollar per year for each member in the bona fide charitable or nonprofit organization to a maximum of one hundred dollars for each such premises or facility

B. Provided, however, that the following exemptions shall apply to the tax levied by subsection A of this section:

1. No tax shall be imposed on bingo or amusement games when such activities or any combination thereof are conducted by a bona fide charitable or nonprofit organization which organization has no paid operating or management personnel and has gross receipts from bingo or amusement games, or a combination thereof, not exceeding five thousand dollars per year, less the amount awarded as cash or merchandise prizes.

2. No tax shall be imposed on the first five thousand dollars of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by a bona fide charitable or nonprofit organization.

3. No tax shall be imposed upon lower volume licensees, as defined by WAC 230-04-065, conducting gambling activities under subsections (A)(1) and (A)(5) of this section.

4. Annually the city council may, by resolution, issue a tax credit of up to one hundred percent of the tax due for bona fide nonprofit corporations for the operation of bingo and pull tab operations.

C. Pursuant to RCW 9.46.113, the city shall use the revenue collected from the taxes levied on the authorized gambling activities in this section primarily for the purpose of enforcement of the provisions of this chapter by the city police department. (Ord. 1451 § 2, 2021; Ord. 1024 § 1, 2000; Ord. 1002 § 1 (part), 1999)

5.50.070 Administration and collection of tax.

The administration and collection of the tax imposed by this chapter shall be by the city pursuant to rules and regulations as may be adopted by the Washington State Gambling Commission. In this connection, the city shall have the authority to adopt, publish and enforce such rules and regulations not inconsistent with this chapter as are necessary to enable the collection of the tax imposed by this chapter, and prescribe and issue the appropriate forms for determination and declaration of the amount of tax to be paid. It shall be the responsibility of all officers, directors and managers of any organization conducting gambling activities to provide access to such financial records as the city, its authorized representative, or law enforcement officers may require in order to determine compliance with this chapter. (Ord. 1002 § 1 (part), 1999)

5.50.080 Declaration of intent—Statement of receipts.

A. For the purpose of identifying who shall be subject to the tax imposed by this chapter, any person, association or organization intending to conduct or operate any gambling activities authorized by RCW Chapter 9.46 not prohibited by this chapter shall, prior to commencement of any such activity, file with the city a sworn declaration of intent to conduct or operate such activity together with a copy of the license issued by the Washington State Gambling Commission. Thereafter, for any period covered by such license or any renewal thereof, any person, association or organization shall, on or before the last day of each April, July, October and January which follows the end of the quarterly period in which the tax accrued, file with the city a sworn statement on a form to be provided and prescribed by the city, reporting the gross revenue received for the purpose of ascertaining the tax due for the preceding quarterly period.

B. A bona fide charitable or nonprofit organization must file with the city a copy of the letter from the Internal Revenue Service, Department of the Treasury, noting exemption from federal income tax due to its status as a bona fide charitable or nonprofit organization, a copy of its Washington State Gambling license, if such license is required, and any forms provided or prescribed by the finance director.

C. Holders of lower volume licenses shall maintain records as required by the Washington State Gambling Commission and shall file with the finance director a duplicate copy of the summary of these records as required by WAC 230-08-015. (Ord. 1002 § 1 (part), 1999)

5.50.090 Payment of tax.

A. The tax imposed by this chapter shall be due and payable on a quarterly basis, and remittance there for shall accompany each return and be delivered to the city’s offices by five p.m. PST on or before the last day of each April, July, October and January for the preceding quarter in which the tax accrued.

B. For each payment due, if such payment is not made by the due date and time thereof, there shall be added penalties as follows:

1. One to fifteen days delinquency, ten percent with a minimum penalty of ten dollars;

2. After fifteen days delinquency, fifteen percent with a minimum penalty of ten dollars.

C. In addition to the late payment penalties set forth herein, any quarterly tax payment not paid by the due date shall bear interest at twelve percent per annum or the maximum legal rate, whichever is greater. (Ord. 1002 § 1 (part), 1999)