In accordance with Chapter 394, Laws of 1997, the taxes designated in this section are levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission to conduct or operate the following activities.
A. 
Any bingo games, raffles and amusement games, a tax rate of 10 percent of the gross revenue received therefrom less the amount paid for or as prizes;
B. 
Any punchboards or pull-tabs, a tax rate of four percent of the gross receipts from such punchboards or pull-tabs for commercial stimulant operators and a tax rate of 8.5 percent of the gross receipts less prizes paid out for charitable organizations and nonprofit groups. To qualify for the nonprofit tax rate, the organization must meet the definition in SMC § 3.04.010 (F) and comply with SMC § 3.04.030(D);
C. 
Social card games are not subject to tax.
(Ord. 415 § 1, 1974; Ord. 781 § 1, 1997; Ord. 795 § 1, 1997)
The administration and collection of the tax imposed by this chapter shall be by the city clerk and pursuant to the rules and regulations of the Washington State Gambling Commission. The city council shall adopt and publish such rules and regulations as may be reasonably necessary to enable the collection of the tax imposed in this chapter.
(Ord. 415 § 3, 1974)
For the purpose of identifying who shall be subject to the tax imposed by this chapter, any person, association or organization intending to conduct or operate any gambling activity authorized by Chapter 218, Laws of Washington, 1973 First Extraordinary Session, as amended, shall, prior to commencement of any such activity, file with the city clerk a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with Chapter 218, as amended.
Thereafter, for any period covered by such state license or any renewal thereof, any person, association or organization, shall on or before the fifteenth day of the month following the end of the quarterly period in which the tax accrued, file with the city clerk a sworn statement, on a form to be provided and prescribed by the city council for the purpose of ascertaining the tax due for the preceding quarterly period.
(Ord. 415 § 4, 1974)
The tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall accompany each return and be made on or before the fifteenth day of the month next succeeding the quarterly period in which the tax accrued.
(Ord. 415 § 5, 1974)
For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty as follows:
A. 
If paid on or before the final day of the month next succeeding the quarterly period in which the tax accrued, 10 percent, with a minimum penalty of $5.00;
B. 
If paid prior to the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued, 15 percent, with a minimum penalty of $10.00;
C. 
Failure to make payment by the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued shall be deemed to be both a criminal and civil violation of this section.
(Ord. 415 § 5, 1974)
It shall be the responsibility of all officers, directors and managers of any organization conducting any gambling activities subject to taxation under this chapter to make available at all reasonable times such financial records as the mayor, his authorized representative or law enforcement representative of the city may require in order to determine full compliance with this chapter.
(Ord. 415 § 8, 1974)
The mayor and city clerk are authorized to enter into any contract or agreements with King County for the collection and distribution of the tax imposed by this chapter. The mayor and city clerk are further authorized to enter into any contracts or agreements with King County for law enforcement services with respect to gambling operations.
(Ord. 415 § 7, 1974)
Any person who fails or refuses to pay the tax as required in SMC § 5.24.010 through § 5.24.080, or who wilfully disobeys any rule or regulation promulgated by the city council under this chapter, is guilty of a misdemeanor, and upon conviction shall be punished by imprisonment for not more than 90 days, or by a fine of not more than $250.00, or both. Any such fine shall be in addition to the tax required. Officers, directors and managers of any organization conducting gambling activities shall be jointly and severally liable for the payment of the tax and for the payment of any fine imposed under this chapter.
(Ord. 415 § 6, 1974)