All gambling, not licensed by the Washington State Gambling Commission, is prohibited in the city of Longview, and any person, association or organization conducting or participating therein shall be guilty of a misdemeanor.
(Ord. 1700 § 1, 1974)
In accordance with Chapter 9.46 RCW, as now enacted and as hereafter amended or otherwise modified, there is levied upon and there shall be collected from every person, association and organization which has been or who shall hereafter be duly licensed by the Washington State Gambling Commission to conduct or engage in the following activities within the city a tax, as hereinafter set forth:
(1) 
As to any bingo games or raffles, a tax equal to five percent of the gross receipts from a bingo game or raffle less the amount awarded as cash or merchandise prizes;
(2) 
As to any amusement games licensed and regulated by the Washington State Gambling Commission, a tax equal to two percent of the gross revenue received therefrom, less the amount paid for or as prizes;
(3) 
(a) 
As to any punchboards or pulltabs of bona fide charitable or nonprofit organizations, a tax rate equal to 10 percent on the gross receipts less the amount paid out as prizes;
(b) 
As to any punchboards or pulltabs of commercial stimulant operators (taverns, restaurants, bowling alleys, etc.), a tax rate equal to five percent on the gross receipts;
(4) 
As to all social and public cardrooms, a tax equal to 11.25 percent of the gross revenue received therefrom; except that from August 1, 2013, through July 31, 2014, a tax equal to one percent of gross revenue if the average gross revenue is between $0.00 and $10,000 per day; three percent of gross revenue if the average gross revenue is between $10,001 and $15,000 per day; five percent of gross revenue if the average gross revenue is between $15,001 and $20,000 per day; 10 percent of gross revenue if average gross revenue is $20,001 or more per day.
(Ord. 1700 § 2, 1974; Ord. 2382 § 2, 1989; Ord. 2668 § 1, 1997; Ord. 2716 § 1, 1998; Ord. 2741 § 1, 1999; Ord. 2760 § 1, 1999; Ord. 2775 § 1, 2000; Ord. 2845 § 1, 2002; Ord. 3200 § 1, 2012; Ord. 3210 § 1, 2012; Ord. 3253 § 1, 2013)
The administration and collection of the taxes imposed by this chapter shall be by the city in accordance with the provisions of Chapter 9.46 RCW (Ch. 155, Laws of Washington, 1974 1st Ex. Sess.), and the rules and regulations promulgated thereunder by the Washington State Gambling Commission, and in accordance with such rules and regulations hereafter established by resolution of the city council of the city.
(Ord. 1700 § 3, 1974)
For the purpose of identifying who shall be subject to the taxes imposed by this chapter, any person, association, or organization conducting or intending to conduct or operate any gambling activity authorized by Chapter 9.46 RCW shall, prior to the commencement of any such activity, file with the department of finance of the city a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with said laws of Washington.
Thereafter, for any period covered by such state license or any renewal thereof, any person, association or organization so licensed shall, on or before the fifteenth day of the month following each month in which the tax accrued, file with the director of the department of finance of the city, a sworn statement, on a form to be provided by said department, for the purposes of ascertaining the tax due for the preceding calendar month.
(Ord. 1700 § 4, 1974; Ord. 2552 § 1, 1994; Ord. 2707 § 1, 1998; Ord. 2762 § 1, 2000)
The taxes imposed by this chapter shall be due and payable in monthly installments, and remittance therefor shall accompany each return and be made on or before the fifteenth day of the month next succeeding the calendar month in which the tax accrued.
For any payment due, if such payment is not made by the due date thereof, there shall be added a penalty and interest as follows:
(1) 
If paid on or before the last day of the month following the calendar month in which the tax accrued, a sum equal to 10 percent of the tax due, but not less than $5.00;
(2) 
If paid after the last day of the calendar month following the calendar month in which the tax accrued but prior to the fifteenth day of the next calendar month, a sum equal to 15 percent of the tax due but not less than $10.00;
(3) 
Any amount of such tax and any penalties not paid by the fifteenth day of the second calendar month next succeeding the month in which the tax accrued shall bear interest at the highest lawful rate until paid;
(4) 
Failure to make payment by the fifteenth day of the second month next succeeding the month in which the tax accrued shall be deemed to be both a criminal and civil violation of this section.
(Ord. 1700 § 5, 1974; Ord. 2707 § 2, 1998)
Except as may be otherwise directed by the city council at a regular or special meeting, in the event that gambling taxes are not paid within 90 days after the last day of the month in which they are accrued, together with penalties and interest, the director of finance shall, in accordance with the provisions of WAC 230-04-400(3), report such nonpayment of the Washington State Gambling Commission, together with a request that the gambling license of such licensee be revoked in accordance with WAC 230-04-405.
(Ord. 2707 § 4, 1998; Ord. 2762, 2000)
It is unlawful for any person, association or organization liable for the tax under this chapter to fail or refuse to make the returns as and when required or to pay the tax when due, or for a person to make any false or fraudulent return or any false statement or representation in, or in connection with, any such return, or to aid or abet another in any attempt to evade payment of the tax or any portion thereof.
(Ord. 1700 § 6, 1974)
Any person, association or organization violating or failing to comply with any provisions of this chapter or any lawful rule or regulations adopted pursuant hereto is guilty of a misdemeanor. Any fine imposed for violation of this chapter shall be in addition to the tax required. Officers, directors and managers of any organization or association conducting gambling activities shall be jointly and severally liable for the payment of said taxes and for the payment of any fine imposed hereunder.
(Ord. 1700 § 7, 1974)
It shall be the responsibility of all officers, directors and managers of any association or organization conducting any gambling activities subject to taxation under this chapter to make available at all reasonable times such financial records as the finance director of the city may require in order to determine full compliance with this chapter.
(Ord. 1700 § 8, 1974)
For the purpose of this chapter, the city adopts by reference, and incorporates herein, all definitions set forth in Chapter 9.46 RCW (Ch. 155, Laws of Washington, 1974 Ex. Sess.) as now enacted, or as hereafter amended or otherwise modified.
(Ord. 1700 § 9, 1974)