Those definitions contained in RCW 9.46.0201 through 9.46.0289, as now exist or are hereafter amended, are adopted by this reference for the purpose of administering this chapter and prosecuting offenders.
(Prior code § 5.30.020; Ord. 3364 § 1, 1997; Ord. 3887 § 2 (Exh. A), 2017; Ord. 3898 § 3 (Exh. A), 2017)
Those gambling activities authorized and licensed under Chapter 9.46 RCW, as now exists or as is hereafter amended, are authorized in the city, subject to the limitations imposed by the state of Washington in said chapter.
(Prior code § 5.30.010; Ord. 3364 § 1, 1997; Ord. 3887 § 2 (Exh. A), 2017; Ord. 3898 § 3 (Exh. A), 2017)
A. 
Pursuant to RCW 9.46.110, there is levied a tax upon the gross revenue of bingo and raffles which shall be imposed upon and collected from those licensees engaged in such activity as defined in Chapter 9.46 RCW, as amended. The rate of tax imposed shall be five percent of the gross receipts, less the amount paid for or as prizes, of bingo and raffles.
B. 
There is levied a tax on amusement games, not to exceed two percent, which shall be imposed upon and collected from those licensees engaged in such activity as defined in Chapter 9.46 RCW and subject to the limitations contained in RCW 9.46.110(3)(b).
C. 
No tax shall be imposed on bingo or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization, which organization has no paid operating or management personnel and has gross receipts from bingo or amusement games, or a combination thereof, not exceeding five thousand dollars per year, less the amount awarded as cash or merchandise prizes.
D. 
No tax shall be imposed on the first ten thousand dollars of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization.
(Prior code § 5.30.030; Ord. 3364 § 1, 1997; Ord. 3498 § 1, 2002; Ord. 3887 § 2 (Exh. A), 2017; Ord. 3898 § 3 (Exh. A), 2017)
A. 
There is levied a tax upon the gross revenue of any punchboard or pulltab device.
B. 
The rate of tax imposed by subsection A of this section upon bona fide charitable or nonprofit organizations shall be ten percent of the gross revenue of said punchboard or pulltab device less the amount awarded as prizes.
C. 
The rate of tax imposed by subsection A of this section upon commercial stimulant operations shall be five percent of the gross revenue.
(Prior code § 5.30.040; Ord. 3364 § 1, 1997; Ord. 3887 § 2 (Exh. A), 2017; Ord. 3898 § 3 (Exh. A), 2017)
A. 
There is levied a tax upon the gross revenue of any card room.
B. 
The rate of tax imposed by this section shall be ten percent of the gross revenue of said card room activity.
(Ord. 2967 § 1, 1985; Ord. 3364 § 1, 1997; Ord. 3887 § 2 (Exh. A), 2017; Ord. 3898 § 3 (Exh. A), 2017)
A. 
The administration and collection of the tax imposed by this chapter shall be by the director of finance and pursuant to the rules and regulations promulgated by the State Gambling Commission and this chapter.
B. 
The collection of taxes imposed pursuant to this chapter and all matters relating to the administration of this chapter shall be governed by the administrative provisions set forth in Chapter 5.02 to the extent not inconsistent with the provisions set forth in this chapter and Chapter 9.46 RCW.
C. 
The director of finance shall have the authority to adopt, publish and enforce rules and regulations for the administration of this chapter which shall not be inconsistent with this chapter or law. The director of finance shall have the further authority to prescribe and issue appropriate forms for determination and declaration of the amount of tax to be paid under this chapter.
(Prior code § 5.30.050; Ord. 3364 § 1, 1997; Ord. 3887 § 2 (Exh. A), 2017; Ord. 3898 § 3 (Exh. A), 2017)
The tax imposed by this chapter shall be due and payable in monthly installments, and remittances therefor shall be made on or before the fifteenth day of the month next succeeding the month in which the tax accrued. The remittance shall be made by way of cash, certified check, cashier’s check or money order, and shall be accompanied by a return on a form provided and prescribed by the director of finance. The taxpayer shall swear or affirm that the information given in the tax return is full and true and that the taxpayer knows the same to be so.
(Prior code § 5.30.060; Ord. 3364 § 1, 1997; Ord. 3887 § 2 (Exh. A), 2017; Ord. 3898 § 3 (Exh. A), 2017)
Any person or persons violating any of the provisions of this chapter shall be guilty of a misdemeanor and, upon conviction thereof, be punished by a fine not exceeding one thousand dollars or imprisonment for a period not to exceed ninety days, or by both such fine and imprisonment.
(Prior code § 5.30.140; Ord. 3364 § 1, 1997; Ord. 3887 § 2 (Exh. A), 2017; Ord. 3898 § 3 (Exh. A), 2017)