Chapter 5.20
GAMBLING ACTIVITIES
5.20.000 Chapter Contents
Sections:
5.20.001 Administrative Provisions
5.20.002 Business and Occupations Tax Applies
5.20.005 License required
5.20.010 Tax levied--Authority
5.20.030 Tax payable quarterly--Penalty for late payment
5.20.050 Administration and collection
5.20.070 Violations--Civil Infraction
(Ord. 7424 §30, 2025).
5.20.001 Administrative Provisions
The administrative provisions contained in OMC Chapter 5.05 shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein.
(Ord. 7424 §30, 2025).
5.20.002 Business and Occupations Tax Applies
The provisions contained in OMC Chapter 5.04 shall be fully applicable to businesses regulated under this chapter.
(Ord. 7424 §30, 2025).
5.20.005 License required
It is unlawful for any person, firm or corporation to engage in business in the City without first obtaining a license pursuant to the provisions of OMC 5.02. Any additional licensing or permitting requirements of this Chapter 5.20 shall also apply.
(Ord. 7424 §30, 2025).
5.20.010 Tax levied--Authority
In accordance with RCW 9.46, there is levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission:
A. To conduct or operate any card games, a tax of three percent of the gross receipts received therefrom less the amount awarded as cash or merchandise prizes; to conduct or operate any bingo games or raffle games, a tax of five percent (5%) of the gross receipts received therefrom less the amount awarded as cash or merchandise prizes; and to conduct or operate any amusement games, a tax of two percent of the gross receipts received therefrom less the amount awarded as cash or merchandise prizes; provided, however, that any bona fide charitable or nonprofit organization, as defined in RCW 9.46.0209, which has no paid operating or management personnel and has gross income from bingo or amusement games, or both, not exceeding five thousand dollars ($5,000) per year less the amount awarded as cash or merchandise prizes, shall pay a declaration fee of ten dollars ($10.00) only and shall be exempt from any further excise or tax or payment of any additional fee; and provided further, no tax under this chapter shall be imposed on the first ten thousand dollars ($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; and
B. To utilize punchboards or pull tabs pursuant to RCW Chapter 9.46, an excise tax or tax computed at the rate of three percent based upon the gross receipts received in the conduct of such activity when used as a commercial stimulant, as defined in RCW 9.46.0217, and at the rate of seven percent based upon the gross receipts, less the amount awarded as cash or merchandise prizes, received in the conduct of such activity by any bona fide charitable or nonprofit organization; the gross receipts in either case shall be computed by multiplying the number of chances played on such board or pull tab times the price or value of each individual chance per play.
(Ord. 7424 §30, 2025; Ord. 6819 §4, 2012; Ord. 5978 §1, 1999; Ord. 5733 §1, 1997; Ord. 4837 §1, 1987; Ord. 4346 §1, 1982; Ord. 4224 §2, 1980; Ord. 3870 §1, 1974).
5.20.030 Tax payable quarterly--Penalty for late payment
A. The tax 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. Late returns shall be penalized as per OMC 5.05.
(Ord. 7424 §30, 2025; Ord. 6819 §4, 2012; Ord. 3870 §4, 1974).
5.20.050 Administration and collection
The administration and collection of the tax imposed by this chapter shall be by the Director, as defined by OMC 5.02.002, and pursuant to rules and regulations as may be adopted by the Washington State Gambling Commission.
(Ord. 7424 §30, 2025; Ord. 6819 §4, 2012; Ord. 3870 §2, 1974).
5.20.070 Violations--Civil Infraction
A. It shall be a civil infraction for a person, firm, limited liability company or corporation to violate or fail to comply with any term or provision of this chapter. Each day shall be a separate infraction. A person, firm, limited liability company or corporation found to have committed a civil infraction shall be assessed a monetary penalty as provided in OMC Chapter 4.44, Uniform Civil Enforcement.
(Ord. 7424 §30, 2025; Ord. 6819 §4, 2012; Ord. 6081 §5, 2001; Ord. 3870 §5, 1974).