Chapter 3.04
GAMBLING TAX
Sections:
3.04.010 Imposed – Computation.
3.04.015 House banked card games prohibited.
3.04.020 Who is subject, ascertaining tax due.
3.04.030 Administration and collection.
3.04.040 Finance director duties.
3.04.010 Imposed – Computation.
In accordance with Chapter 9.46 RCW as now or hereafter amended, 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 bingo games or raffles, a tax computed at the rate of five percent of the gross revenue received therefrom less the amount paid for or as prizes; to conduct any amusement games, a tax computed at the rate of two percent of the gross revenue therefrom less the amount paid for or as prizes; to conduct any social card games, a tax computed at the rate of twenty percent of the gross revenue from such games.
B. For commercial punchboards and pull-tabs, an excise or tax computed at the rate of three percent of the gross receipts received in the conduct of such activity. For nonprofit punchboards and pull-tabs, a tax computed at the rate of ten percent of gross receipts, less the cost of prizes.
(Ord. O2000-014, Amended, 06/06/2000; Ord. 1101, Amended, 04/26/1987; Ord. 693, Added, 11/19/1974)
3.04.015 House banked card games prohibited.
It is unlawful within the city limits for any person to allow any premises or any facilities to be used for the purpose of conducting house banked card games as described in WAC 230-04-203(2) as now in effect or hereinafter amended. Provided, however, this prohibition shall not apply to all other card games authorized by WAC 230-04-202 and 230-04-203(1) as now in effect or hereinafter amended. “House banking” is hereby defined to mean any procedure employed by the card room where the operator collects money from the losers and pays it to the winners.
(Ord. O2000-014, Added, 06/06/2000)
3.04.020 Who is subject, ascertaining tax due.
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 activity authorized by Chapter 155, Laws of 1974, First Extraordinary Session, or as hereafter amended, shall, prior to commencement of any such activity, file with the city clerk a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with Chapter 9.46 RCW, or as hereafter amended.
(Ord. O2011-002, Amended, 03/01/2011; Ord. O2001-015, Amended, 12/03/2002; Ord. 693, Added, 11/19/1974)
3.04.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be by the finance department of the city and pursuant to rules and regulations as may be adopted by the Washington State Gambling Commission.
(Ord. O96-027, Amended, 10/15/1996; Ord. 693, Added, 11/19/1974)
3.04.040 Finance director duties.
The finance director shall:
A. 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;
B. Prescribe and issue the appropriate forms for determination and declaration of the amount of tax to be paid;
C. Have the power to enter into a contract with Thurston County for the collection of the tax imposed on gambling activities conducted within the city.
(Ord. O96-027, Amended, 10/15/1996; Ord. 680, Added, 09/03/1974)
3.04.070 Violation – Penalty.
Any person who fails or refuses to pay the tax hereinbefore required, or who willfully violates any rule or regulation promulgated by the finance department, hereunder, is guilty of a misdemeanor and, upon conviction thereof, shall be punished as per TMC 1.12.010. Any fine shall be in addition to the tax required. Officers, directors and managers of any organization conducting gambling activities shall be jointly and severally liable for the payment of such tax and for the payment of any fine imposed hereunder.
(Ord. O96-027, Amended, 10/15/1996; Ord. 693, Added, 11/19/1974)
3.04.080 Penalty.
Violation of this chapter shall constitute a misdemeanor. Without limitation, the city attorney shall have the discretion to abate as a nuisance any social card room operating in violation of this chapter.
(Ord. O2000-014, Added, 06/06/2000)