Chapter 3.20
AMUSEMENT GAMES TAX
Sections:
3.20.010 State and County laws incorporated.
3.20.010 State and County laws incorporated.
Chapter 218, Laws of Washington 1973 (Forty-third Legislature, First Extra Session) and Pierce County Resolution Nos. 16845 and 16846 are hereby incorporated in total by reference, including any amendments which may be adopted. [Ord. 142 § 1, 1974].
3.20.020 Rate.
A. There is hereby levied a tax upon the gross revenue of bingo, raffles, and amusement games, which shall be imposed upon and collected from bona fide charitable and nonprofit organizations duly licensed to conduct such activities in the Town of Wilkeson.
B. The rate of tax imposed by this section shall be five (5) percent of the first fifty thousand dollars ($50,000) of gross annual revenue and ten (10) percent of any amount of gross revenue over fifty thousand dollars ($50,000) received by the bona fide charitable or nonprofit organization conducting the activity. Bona fide charitable or nonprofit organizations conducting such activities no more than once each calendar year and earning less than ten thousand dollars ($10,000) gross annual revenue therefrom shall be exempt from taxation under this chapter. Whenever Pierce County alters or amends its rate on the taxation of the aforementioned activities, the rate of tax imposed by this section shall be considered amended to conform thereto. [Ord. 142 § 2, 1974].
3.20.030 Collection.
The Pierce County Treasurer is hereby authorized to collect the taxes due under this chapter, remitting the proceeds of such collection to the Town of Wilkeson on a month-to-month basis, and deducting from the remittance ten (10) percent of the tax revenue so collected in consideration of the County’s services in administering the tax. Whenever Pierce County alters or amends the fee for its services as described herein, the authorization contained in this section shall be amended to conform thereto, unless this section is specifically repealed. [Ord. 142 § 3, 1974].