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There is levied a tax upon all persons, associations, and organizations who conduct or operate gambling activities within the city and who have been duly licensed by the Washington State Gambling Commission to conduct or operate such gambling activities, which tax shall be paid on the following gambling activities in the following respective amounts:

A. Bingo and Raffle Games. Any bingo or raffle activity, a tax computed at the rate of five percent (5%) of the gross receipts from a bingo game or raffle, less the amount awarded as cash or merchandise prizes; provided, however, that no tax shall be imposed under the authority of this chapter on bingo or raffles when such activity or any combination thereof is conducted by any bona fide charitable or non-profit organization as defined in RCW 9.46.0209, which organization has no paid operating or management personnel and has gross income from bingo or raffles, or any combination thereof, not exceeding five thousand dollars ($5,000) per year less the amount paid for as prizes; and provided further, that activities carried out by public or private schools or by organizations sponsored by or related to public or private schools, including parent organizations and student body organizations, shall be exempt from the provisions of this chapter when the proceeds of such activities are applied for the benefit of any such school or school-sponsored or school-related organization; and provided further, that any deviation from exemption restrictions enumerated in this subsection shall subject such organization to the requirements of this chapter to the same extent as if such exemption had not been granted, including required payment within ten (10) days after written demand of the Finance Director of any taxes formerly granted exemption under this subsection.

B. Punchboard or Pull-Tab. Any punchboard or pull-tab, as of January 1, 1994, a tax computed at the rate of three percent (3.0%) of the gross receipts received from the conduct of such activity. The tax shall be assessed at the rate of two and a half percent (2½%) of the gross receipts beginning the second quarter of 1995 provided the city’s sales tax revenues exceeds the West Coast CPI C-W for the year of 1994 by at least two percent (2%) over those revenues for 1993.

C. Card Games. Any card game, as of January 1, 2018 the tax will be computed as follows on the gross income received from the conduct of such activity.

January 1, 2018 - nine percent (9%)

January 1, 2019 - eight percent (8%)

January 1, 2020 - seven percent (7%)

January 1, 2021 - six percent (6%)

January 1, 2022 - five percent (5%) (Ord. 2866, 7/25/17; Ord. 1955, 2000; Ord. 1613, 1994; Ord. 1575, 1993; Ord. 1425, 1990; Ord. 1343, 1988; Ord. 1305, 1987; Ord. 1221, 1986; Ord. 918, 1979)