(Exercise of revenue license power. Ord. 27297 § 1, 2004-11-23; repealed by Ord. 28539 Ex. E, 2018-11-06)
For purposes of this chapter, the following definitions shall be applied:
“Amusement game”
means a game played for entertainment in which the contestant actively participates, the outcome depends in a material degree upon the skill of the contestant or which meets the requirements of RCW 9.46.0201, as now or hereafter amended.
“Bingo”
means a game in which prizes are awarded on the basis of designated numbers or symbols on a card conforming to numbers or symbols selected at random or which meets the requirements of RCW 9.46.0205, as now or hereafter amended.
“Bona fide charitable or nonprofit organization”
shall have the meaning set forth in RCW 9.46.0209, as now or hereafter amended.
“Pull-tabs”
means a game in which the participant, on payment of a nominal sum, receives a paper tab from a dispenser which is pulled apart to reveal a designated prize or meets the requirements of RCW 9.46.0273, as now or hereafter amended.
“Punchboard”
means a board with many holes filled with rolled-up printed slips to be punched out on payment of a nominal sum in an effort to obtain a slip that entitles the player to a designated prize or meets the requirements of RCW 9.46.0273, as now or hereafter amended.
“Raffle”
means a game in which tickets bearing an individual number are sold for not more than $25 each and in which a prize or prizes are awarded on the basis of a drawing from the tickets sold or which meets the requirements of RCW 9.46.0277, as now or hereafter amended.
“Social card game”
means a game that may include a house-banked or a player-funded banked card game or meets the requirements of RCW 9.46.0282, as now or hereafter amended.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. E, 2018-11-06)
There is hereby levied upon and shall be collected from all persons, including, but not limited to, those persons duly licensed by the Washington State Gambling Commission engaging in or carrying on any gambling activities, including, but not limited to, bingo games, raffles, amusement games, social card games, punchboard, or pull-tab activities. Such tax shall be levied at the rates set forth in this chapter on the gross income of activities taxable under this chapter.
(Ord. 27297 § 1, 2004-11-23)
Any person engaging in or carrying on any gambling activities within the City, including, but not limited to bingo games, raffles, amusement games, social card games, punchboard, or pull-tab activities shall, not less than ten calendar days prior to the commencement of any such activity or activities, file with the Department notification of its intent to conduct such activity or activities. Said notification shall indicate the date, time, and place where such activities will be conducted.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. E, 2018-11-06)
Upon every person engaging in the act of conducting or operating the following gambling activities within the City, as to such persons, the amount of tax with respect to such activities shall be equal to the gross income from such activities multiplied by the following tax rates:
Activity
Tax Rate
A. Amusement games
2.0%
B. Bingo games
5.0%
C. Raffles
5.0%
D. Punchboards and Pull-Tabs
5.0%
E. Social card games
11.0%
(Ord. 27297 § 1, 2004-11-23; Ord. 27573 § 1, 2007-01-09)
All income from the tax levied on the gross income from gambling activities under this chapter, including any interest or other earnings thereon, shall be used primarily for the purpose of enforcing this chapter in accordance with RCW 9.46.113, as now or hereafter amended.
(Ord. 27297 § 1, 2004-11-23)
The tax imposed by this chapter shall be due and payable in monthly installments. Persons with gross income of less than $20,000 per month, may pay the tax imposed by this chapter in quarterly installments.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. E, 2018-11-06; Ord. 28910 Ex. A, 2023-10-31)
In computing the tax imposed by this chapter, the following items may be deducted from the gross income otherwise subject to the tax:
A. 
Amounts paid out for prizes or as prizes for amusement games, bingo games, and raffles, whether cash or merchandise.
(Ord. 27297 § 1, 2004-11-23; Ord. 27573 § 2, 2007-01-09; Ord. 28539 Ex. E, 2018-11-06)
Any bona fide charitable or nonprofit organization, including but not limited to churches, elementary or secondary public schools, or parent-teacher organizations conducting or operating gambling activities whose gross income from such activities shall be exempt from this chapter.
(Ord. 27297 § 1, 2004-11-23; Ord. 27573 § 3, 2007-01-09; Ord. 28539 Ex. E, 2018-11-06)