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1. Bingo games and raffles: To conduct or operate any bingo games and <br />raffles, a tax rate of 5% of the gross revenue received therefrom, Tess the actual amount <br />paid by such person, association or organization for or as prizes. <br />2. Amusement game: To conduct any amusement game, a tax rate of 2% of <br />the gross revenue received therefrom, less the actual amount paid by such person, <br />association or organization for or as prizes. <br />3. Punchboards or pulltabs: For the conduct or operation of any <br />punchboards or pulltabs, a tax rate of 5% of the gross receipts from such activities for <br />commercial stimulant operators (taverns, restaurants, etc.); and a tax rate of 10% on the <br />gross receipts less the amount paid out as prizes for charitable or nonprofit <br />organizations. <br />4. Social card games: <br />a. For the conduct or operation of any premises or facility used to play <br />social card games, a tax rate of 4-0% 11 % of the gross receipts received therefrom; <br />provided that when the number of card rooms in the City exceeds five, the tax rate shall <br />increase to 15% of the gross receipts received therefrom. Additionally, when the <br />number of card rooms exceeds six, the tax rate shall increase to 20% of the gross <br />receipts received therefrom. <br />b. For purposes of this provision, an operating business is defined as: a <br />business open to the public and engaged in the business of operating a social card <br />room for a period of 30 days. For purposes of this section, the 30 days are not required <br />to be consecutive days. After the 30 days of operations, which triggers the increased <br />tax rate, the Finance Director or his or her designee, shall notify the social card rooms <br />of the increased rate and that rate shall be paid thereafter by all card rooms in this tax <br />category, starting the financial quarter after notification. <br />B. Non -Profit Organizations. <br />1. No tax shall be imposed under the authority of TMC Chapter 3.08 on bingo <br />or raffles when such activities or any combination thereof are conducted by any bona <br />fide charitable or nonprofit organization as defined in RCW 9.46.0209, which <br />organization has no paid or management personnel, and has gross income from bingo <br />and raffles, or any combination thereof, not exceeding $5,000 per year, Tess the amount <br />paid for or as prizes. <br />2. The Finance Director may waive the tax due each quarter from a bona fide <br />charitable or nonprofit organization as defined in RCW 9.46.0209. This waiver may <br />occur only if the charitable or nonprofit organization demonstrates by clear and <br />convincing documentation that an amount equal to at least 70% of the tax due the City, <br />as computed pursuant to TMC Section 3.08.030, will be donated to charitable nonprofit <br />organizations serving the City whose purpose is to provide programs or facilities for <br />meeting the basic health, education, welfare, or other needs of the residents of the City. <br />Failure to donate at least 70% of the tax due the City will result in revocation of the <br />waiver and the disqualification of the bona fide charitable or nonprofit organization to <br />receive a waiver for future tax payments. <br />4 <br />W: Word Processing\Ordinances\Gambling tax increase 8-10-18 <br />RB:bjs <br />Page 2 of 3 <br />