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WHEREAS, state law does not distinguish between social and public card rooms,
<br />for taxation purposes;
<br />NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
<br />WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
<br />Section 1. TMC Section 3.08.010, "Statutory Provisions Incorporated by
<br />Reference," Amended. Ordinance No. 1809 §1 (part), as codified at TMC Section
<br />3.08.010, is hereby amended to read as follows:
<br />The provisions of Chapter 218, Laws of Washington, 1973 First Extraordinary
<br />Session, as amended by Chapters 135 and 155, Laws of Washington, Third
<br />Extraordinary Session 1974, are incorporated in total by reference as though fully set
<br />forth, and in particular, the definitions as contained in Section 2, Chapter 218, Laws of
<br />1973, First Extraordinary Session, as amended, relating, among others, to "amusement
<br />games," "bingo," "raffles," "gambling," "punchboards," "pulltabs," and "social card
<br />games."
<br />Section 2. TMC Section 3.08.030, "Tax Rates," Amended. Ordinance Nos.
<br />2230 §1, 2150 §1, 1891 §1 and 1809 §1 (part), as codified at TMC Section 3.08.030,
<br />are hereby amended to read as follows:
<br />A. Pursuant to RCW 9.46.110 and RCW 9.46.120, as amended by the Laws of
<br />Washington, effective July 27, 1997, there is levied upon all persons, associations and
<br />organizations who have been duly licensed by the Washington State Gambling
<br />Commission, as authorized by law, the following tax:
<br />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, less 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, Tess 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 punchboards
<br />or pulltabs, a tax rate of 5% of the gross receipts from such activities for commercial
<br />stimulant operators (taverns, restaurants, etc.); and a tax rate of 10% on the gross
<br />receipts less the amount paid out as prizes for charitable or nonprofit 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 10% of the gross receipts received therefrom; provided
<br />that when the number of card rooms in the City exceeds five, the tax rate shall increase
<br />to 15% of the gross receipts received therefrom. Additionally, when the number of card
<br />rooms exceeds six, the tax rate shall increase to 20% of the gross receipts received
<br />therefrom.
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