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Title 08
Chapter 08.04
Section 08.04.020
 

Title 08 Taxation and Revenue

Chapter 08.04 Gambling Tax

Section 08.04.020 Tax Levied

There is levied upon every person, association and organization conducting or operating within the City any gambling activity authorized by state law a tax upon gross receipts or gross revenues of the activity as follows:

  1. Amusement games: Two percent (2%) of gross receipts from the amusement game less the amount awarded as prizes except as otherwise provided (RCW 9.46.110(3)(b)).

  2. Bingo games or raffles: Gross receipts less the amount awarded as cash or merchandise prizes during the taxable period, multiplied by five percent or the maximum rate permitted by law, whichever is greater (RCW 9.46.110(3)(a)).

  3. Punchboards and pull tabs: Ten percent (10%) of gross receipts from the operation of the games, less the amount awarded as cash or merchandise prizes (RCW 9.46.110(3)(e)). Notwithstanding the foregoing, for the operation of punchboard and pulltab games by a bona fide charitable or nonprofit organization, the rate shall be reduced to eight percent (8%) on January 1, 2016, and to four percent (4%) on January 1, 2017.

  4. Social card games: Eight percent (8%) of gross revenue from such games, effective January 1, 2015. The rate shall be reduced to two percent (2%) effective January 1, 2016.

Date Passed: Monday, November 2, 2015

Effective Date: Saturday, December 12, 2015

ORD C35314 Section 1