3.80.040 Rates and measure of tax—Enumerated.
The gambling tax shall be determined by applying the rates herein established against the gross proceeds of sales or gross income of business, as the case may be, for each quarterly period.
A. Amusement Games. Upon every person conducting amusement games as authorized pursuant to this chapter, the tax rate shall be two percent of the gross revenue received from such amusement games less the amount paid for as prizes.
B. Bingo and Raffles. Upon every person conducting bingo and raffles as authorized pursuant to this chapter, the tax rate shall be five percent (5.0%) of the gross revenue received from such bingo and raffles less the amount paid for as prizes.
C. Punchboards and Pull-Tabs. Upon every person utilizing punchboards and pull-tabs as authorized pursuant to this chapter, the tax rate shall be five percent of the gross revenue of punchboards and pull-tabs, provided that beginning on October 1, 1998, the tax rate shall be ten percent of the gross revenue received directly from the operation of the punchboards and pull-tabs less the amount awarded as cash or merchandise prizes.
D. Social Card Games. Upon every person licensed by the State of Washington Gambling Commission to conduct social card games, the tax rate shall be one percent (1.0%) of the gross revenue received.
Prior to the adoption of 6560 on 08/27/2014, Section 3.80.040 read as follows.
The gambling tax shall be determined by applying the rates herein established against the gross proceeds of sales or gross income of business, as the case may be, for each quarterly period.
A. Amusement Games. Upon every person conducting amusement games as authorized pursuant to this chapter, the tax rate shall be two percent of the gross revenue received from such amusement games less the amount paid for as prizes.
B. Bingo and Raffles. Upon every person conducting bingo and raffles as authorized pursuant to this chapter, the tax rate shall be ten percent of the gross revenue received from such bingo and raffles less the amount paid for as prizes.
C. Punchboards and Pull-Tabs. Upon every person utilizing punchboards and pull-tabs as authorized pursuant to this chapter, the tax rate shall be five percent of the gross revenue of punchboards and pull-tabs, provided that beginning on October 1, 1998, the tax rate shall be ten percent of the gross revenue received directly from the operation of the punchboards and pull-tabs less the amount awarded as cash or merchandise prizes.
D. Social Card Games. Upon every person licensed by the State of Washington Gambling Commission to conduct social card games, the tax rate shall be one percent (1.0%) of the gross revenue received.
Prior to the adoption of 6406 on 07/12/2006, Section 3.80.040 read as follows.
The gambling tax shall be determined by applying the rates herein established against the gross proceeds of sales or gross income of business, as the case may be, for each quarterly period.
A. Amusement Games. Upon every person conducting amusement games as authorized pursuant to this chapter, the tax rate shall be two percent of the gross revenue received from such amusement games less the amount paid for as prizes.
B. Bingo and Raffles. Upon every person conducting bingo and raffles as authorized pursuant to this chapter, the tax rate shall be ten percent of the gross revenue received from such bingo and raffles less the amount paid for as prizes.
C. Punchboards and Pull-Tabs. Upon every person utilizing punchboards and pull-tabs as authorized pursuant to this chapter, the tax rate shall be five percent of the gross revenue of punchboards and pull-tabs, provided that beginning on October 1, 1998, the tax rate shall be ten percent of the gross revenue received directly from the operation of the punchboards and pull-tabs less the amount awarded as cash or merchandise prizes.
D. Social Card Games. Effective July 1, 1999, upon every person licensed by the State of Washington Gambling Commission to conduct social card games and charging an admission fee, the tax rate shall be seven percent (7.0%) of the gross revenue received therefrom. (Prior code § 5.15.210)
Prior to the adoption of 6224 on 08/11/1999, Section 3.80.040 read as follows.
The gambling tax shall be determined by applying the rates herein established against the gross proceeds of sales or gross income of business, as the case may be, for each quarterly period.
A. Amusement Games. Upon every person conducting amusement games as authorized pursuant to this chapter, the tax rate shall be two percent of the gross revenue received from such amusement games less the amount paid for as prizes.
B. Bingo and Raffles. Upon every person conducting bingo and raffles as authorized pursuant to this chapter, the tax rate shall be ten percent of the gross revenue received from such bingo and raffles less the amount paid for as prizes.
C. Punchboards and Pull-Tabs. Upon every person utilizing punchboards and pull-tabs as authorized pursuant to this chapter, the tax rate shall be five percent of the gross revenue of punchboards and pull-tabs, provided that beginning on October 1, 1998, the tax rate shall be ten percent of the gross revenue received directly from the operation of the punchboards and pull-tabs less the amount awarded as cash or merchandise prizes.
D. Social Card Games. Upon every person licensed by the State of Washington Gambling Commission to conduct social card games and charging an admission fee, tax rate shall be twenty percent of the gross revenue received therefrom. (Prior code § 5.15.210)