HomeMy WebLinkAboutReg 2018-11-05 Item 5D - Ordinance - 2019 Gambling TaxCOUNCILAGI-1,NDA SYNOPSIS
Af eet i 17,g Date
Prepared by
Mayor's review
Council review
10/22/18
VC
,
11 0
VC
ITEM INFORMATION
ITEM No,
5.D.
Si \11, SPoN;,()R: VICKY CARLSEN
ORR,1N \I,AC,I ND \ D \ II • 10/22/18
\ I 1 I NITI11,1 Adopt ordinance increasing gambling tax on card rooms by 10/0
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10/22/18
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AN Date 10/22/18
SP OINS ( )1t f Council \Iaj o LII /R Eno) Nname r Fire - EllP rP/h LIP1f7El c;our!
SPoNoit's Council is being asked to approve an ordinance that increases the gambling tax on card
Si \I\[ \RY rooms from 10% to 110/0.
RIA II Al I) BY 1:1 C.O.W. Mtg. El CDN Comm
r- Trans &Infrastructure Arts Comm.
DATE: 10/16/18
PI Finance
Comm. I— Public Safery Comm.
Comm. E Planning Comm.
CI {AIR: QUINN
E. Parks
COMMITTEE
RECOMMENDATIONS:
SPoNsoit/ADNIN.
Co NI\III°111
Finance
No recommendation; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
Expi NDI IURL RI X-N:11t1 D AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $ $
Fund Source:
Comments:
MTG. DATE
RECORD OF COUNCIL ACTION
10/22/18
Forward to next Regu ' additional
'information
MTG. DATE
ATTACHMENTS
10/22/18
In or ational Memorandum dated 8/10/18
Draft Ordinance
Attachment A: Summaryof House -Banked Card Room Financials 2016 & 2015
Minutes from the Finance Committee meeting 10/16/18
11/5/18
Info Menio
Ordinance
dated 0/ 8 with additional information as requested
Sumary of house banked cardrooms
245
246
City of Tukwila
Allan Ekberg, Mayor
TO:
INFOR ATIONAL E ORANDU
Finance Committee
FROM: Rachel Bianchi, Deputy City Administrator
Vicky Carlsen, Deputy Finance Director
BY: Aaron Williams, Fiscal Coordinator
CC: Mayor Ekberg
DATE: October 31, 2018
SUBJECT: Proposed increase to city's gambling activities tax
Updated from September 5, 2018 Finance Committee meeting and
September 10, 2018 Committee of the Whole meeting. Updated with
information requested by Council at the October 22 Committee of the
Whole meeting.
ISSUE
The City Council is being asked to modify the Tukwila Municipal Code (TMC) to increase the
gambling activities tax on cardrooms by 1%.
BACKGROUND
In 2011 the City Council adopted ordinance 2349, which set the most recent tax rates for
gambling activities, which include bingo games, raffles, amusement games, punchboards, pull -
tabs and cardrooms. The ordinance set a rate for each of these, with a three -tiered rate
structure for tax rates associated with card rooms:
• An initial rate of 10%
• When more than five are open the rate moves to 15%
• If more than six, the rate moves to 20%
Currently, there are five -four cardrooms in Tukwila, resulting in a 10% tax on the gross receipts
of each establishment. The City collected $3.8 million in gambling taxes in 2017.
DISCUSSION
The Administration proposes to raise the rate associated with cardrooms by 1%. Per the TMC,
gambling taxes are used primarily for public safety. Public Safety accounts for more than 56%
of the City's general fund. State law caps the tax on cardrooms at 20%.
Jurisdictions in the county vary as to how they regulate and tax card rooms, and many ban such
establishments all together. The City of Auburn has one of the lowest rates at 4%, and
according to staff research, the City of Redmond has the highest at 12%. Both the City of Kent
and King County levy the 11% rate.
Staff estimates that a 1% increase in the tax levied on cardrooms would generate approximately
$380,000 $350,000 in additional revenue in 2019. The City heads into the 2019/2020 budget
process with the reality that projected revenues will not meet expenditures. The Administration
has directed departments to reduce expenditures in the next biennium by 3% (except for Police
and Fire, who were held at a 1.5% reduction), but additional resources are needed in order to
247
INFORMATIONAL MEMO
Page 2
provide the current level ofCity services. Asmall increase inthe gambling tax iaenopportunity
to help align revenues with expenditures in the coming biennium.
Follow up after |September 5.2O18Finance Committee and September 10.2018Committee of the Whole
Staff was asked to perform outreach to the four card rooms located in Tukwila and provide an
update at a subsequent Finance Committee meeting. The following represents the responses
from the outreach tnthe card rooms anwell aSprovides additional research and statistics
gathered during the process.
OUTREACH
City staff members met with representatives from all four card rooms in Tukwila to discuss the
proposed increase ingambling tax from 1O96ho1196. During these meetings there was also o
general discussion of what services the City provided and staff answered various questions and
concerns from the card room representatives. Hero are some of the general cDnl0lentm made
from the various business owners.
• Most owners and managers expressed concerns about their profitability with an
additional increase inthe gambling tax. They all discussed how competitive their market
is and that their costs one rising due tosalary, benefits, payoute, and marketing.
* There was not as much concern expressed with the change in business license fees.
w Two of the businesses appreciated the balanced approach to the budget process, that
the City was proposing 396ongoing reductions aswell eSnew revenue sources.
• Many representatives discussed how the current state regulations, which limit the
number of tables to 15 per card room and the maximum bet at $300, make it difficult to
be successful.
• Adleast two owners discussed the number and demographics ofthe jobs provided.
Some stated that dealers can gross almost $100.OQOper year. Itwas also stated that
70Y6 of their staff are earning nnininnunn wage, although the average wage with Ups
ranges from $30to $4Oper hour. One owner stated that many uf'these jobs dUnot
require gcollege degree and some don't require ahigh school diploma.
* There was also concern expressed that the rising cost of the minimum wage, the change
in family leave and medical leave, was not keeping pace with the increase in gross
gambling receipts.
• One ofthe card rooms located onInterurban Ave made orequest for mcross walk toba
installed to improve safety and improve connections between the card rooms in that
area.
• Parking was a concern for another card room, stating that the lack of parking in the area
negatively affects their patronage and has asked towork with the City to utilize City -
owned property next door. This same card room also expressed the need for across
walk toaccommodate pedestrians crossing the street between casinos.
According to the Washington State Gambling Commission there are approximately 49 card
rooms inthe state. Based on the published financial reports the number of card rooms reporting
anet loss has ranged from 2A%in2O14to18%in2U16. |n2O1G.the most recent published
data online, there were five card rooms listed within Tukwila. Since then, the Palace Tukwila
has closed. |n201O. three nfthe card rooms were operating at a net profit and were inthe top
ten card rooms inthe state. Based onnet income, the Macau Casino was ranked #1.the
Riverside Casino was #Oand the Great American Casino was 'ranked #8. The Palace Tukwila
and the Fortune Casino were both shown asoperating a1anet loss and were the lowest
performing cord rooms inthe state.
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INFORMATIONAL MEMO
Page 3
In discussions with the Fortune Casino, they stated that there was an ownership change in 2017
and early results show that the card room is operating near break-even for 2017; a significant
improvement over 2016, which saw a loss of $1.08 million.
The Table below uses information from Tukwila's Business License and the Washington State
Gambling Commission. Attachment A includes the detailed financial summaries for fiscal years
2016 and 2015.
2018 Employees
FY 2014-2016 Net Income or (Loss)
Full -Time
Part -Time
2014
2015
2016
Fortune Casino **
54
105
($640,529)
($1.08 M)
$2.25 M
Great American Casino *
11
0
$1.44 M
$1.6 M
Macau Casino
42
112
$1.93 M
$2.4 M
$4.34 M
Riverside Casino
66
125
$685,000
$1.2 M
$2.68 M
Golden Nugget Casino **
($380,432)
($296,239)
Palace Tukwila
($785,040)
*While researching these statistics it was discovered that Great American Casino may likely be under -reporting
number of employees; staff will be looking into this issue.
** Fortune Casino took the place of the Golden Nugget Casino in 2015.
HISTORICAL REVENUES FROM CARD ROOM GAMBLING TAX
City staff reviewed historical gambling fax collections between 2011 through second
quarter 2018 and an estimate for the second half of 2018. Projected year-end for 2018
is slightly lower than 2017 due to an incident at one of the card rooms earlier this year.
Revenues from card room gambling tax has increased from $1.68M in 2011 to $3.8 M
for 2017.
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
Gambling Tax - Historical Revenues 2011-2018 (estimated)
00 001
0004104004
2011 2012 2013 2014 2015 2015 2017
Fortune 04 Golden Nugget '2 Palace Nlacau Riverside 41 Great American 2018 Estimate
2018 est.
249
INFORMATIONAL MEMO
Page 4
CURRENT GAMBLING TAX RATES FOR DIFFERENT JURISDICTIONS
As comparison, below are current card room gambling tax rates for some Qfthe
surrounding jurisdictions.
Local tax rates for card rooms
City of Tukwila
1O%0-5card rooms)
19%(5card rooms)
ZO%(more than 6)
City ofSeattle
Not permitted
King County (unincnrporated)
1196
City ofRedmond *
1296
City nfAuburn **
496
City ofKent
1196
City ' of Kirkland
11%
City ofRenton
1096
City of3eaTac
1096
City ofShoreline
1096
City OfLakewood
1I96
~The City ofRedmond currently does not have any card rooms
** The City ofAuburn lowered their rate from z2% to4%in2010due toeconomic conditions; there have been recent
discussions about raising the rate.
Follow from the October 22.�2018 Committee of the Whole nnmeUnq
Council had two requests for staff follow up, which are addressed below.
� Calls for service atTukwila card rooms: Below ieachar ofthe calls for service over the
past four years. |tiaimportant tonote that the 2O1Oyear todate (YT[))numbers are
2015
2016
2017
2013YTD
Fortune Casino
26
44
38
24
Great American Casino
96
lJB
76
45
Macau Casino
75
79
45
24
Riverside Casino
122
191
133
84
* Discussion ofwhere qanbdinq tax revenues are spent: RCVV9.4O.113states "Any
county, city or town which collects a tax on qamblinq activities authorized pursuant to
RCVV9.46.11Dmust use the revenue from such tax Primarily forthepurpoemofpub|io
aofoty." The City meets this mb|iqation because public safety expenditures, which are
60% of the General Fund, far exceed the revenues qenerated by the qamblinq tax.
RECOMMENDATION
Council isbeing asked toapprove theroteincreaaeefh*ctiveJanuary1.2O1S. This will allow
sufficient time for notification to affected businesses.
ATTACHMENT
-Draft ordinance
250
Washington
Ordinance No.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, AMENDING ORDINANCE
NOS. 2349 §2 AND 1809 §1 (PART), AS CODIFIED AT
TUKWILA MUNICIPAL CODE SECTION 3.08.030, "TAX
RATES," TO INCREASE THE TAX ON CERTAIN
GAMBLING ACTIVITIES; REPEALING ORDINANCE NOS.
2230, 2150 AND 1891; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the social card rooms operating in Tukwila generate significant
gambling tax revenues for the City; and
WHEREAS, there is a cost to patrol and enforce City codes related to gambling;
and
WHEREAS, the more card rooms operated as a commercial stimulant, the more
City costs increase; and
WHEREAS, pursuant to the City Council's power to fax certain activities for
revenue purposes as set forth in RCW 9.46.110, the City Council now desires to
increase the tax levied on any social card room operated as a commercial stimulant,
upon certain conditions, by amending Tukwila Municipal Code (TMC) Section
3.08.030.A.4; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. TMC Section 3.08.030, "Tax Rates," Amended. Ordinance Nos.
2349 §2 and 1809 §1 (part), as codified at TMC Section 3.08.030, are hereby amended
to read as follows:
A. Pursuant to RCW 9.46.110 and RCW 9.46.120, as amended by the Laws of
Washington, effective July 27, 1997, there is levied upon all persons, associations and
organizations who have been duly licensed by the Washington State Gambling
Commission, as authorized by law, the following tax:
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1. Bingo games and raffles: To conduct or operate any bingo games and
raffles, a tax rate of 5% of the gross revenue received therefrom, less the actual amount
paid by such person, association or organization for or as prizes.
2. Amusement game: To conduct any amusement game, a tax rate of 2% of
the gross revenue received therefrom, less the actual amount paid by such person,
association or organization for or as prizes.
3. Punchboards or pulltabs: For the conduct or operation of any
punchboards or pulltabs, a tax rate of 5% of the gross receipts from such activities for
commercial stimulant operators (taverns, restaurants, etc.); and a tax rate of 10% on the
gross receipts less the amount paid out as prizes for charitable or nonprofit
organizations.
4. Social card games:
a. For the conduct or operation of any premises or facility used to play
social card games, a tax rate of 11% of the gross receipts received therefrom; provided
that when the number of card rooms in the City exceeds five, the tax rate shall increase
to 15°/0 of the gross receipts received therefrom. Additionally, when the number of card
rooms exceeds six, the tax rate shall increase to 20% of the gross receipts received
therefrom.
b. For purposes of this provision, an operating business is defined as: a
business open to the public and engaged in the business of operating a social card
room for a period of 30 days. For purposes of this section, the 30 days are not required
to be consecutive days. After the 30 days of operations, which triggers the increased
tax rate, the Finance Director or his or her designee, shall notify the social card rooms
of the increased rate and that rate shall be paid thereafter by all card rooms in this tax
category, starting the financial quarter after notification.
B. Non -Profit Organizations.
1. No tax shall be imposed under the authority of TMC Chapter 3.08 on bingo
or raffles when such activities or any combination thereof are conducted by any bona
fide charitable or nonprofit organization as defined in RCW 9.46.0209, which
organization has no paid or management personnel, and has gross income from bingo
and raffles, or any combination thereof, not exceeding $5,000 per year, less the amount
paid for or as prizes.
2. The Finance Director may waive the tax due each quarter from a bona fide
charitable or nonprofit organization as defined in RCW 9.46.0209. This waiver may
occur only if the charitable or nonprofit organization demonstrates by clear and
convincing documentation that an amount equal to at least 70% of the tax due the City,
as computed pursuant to TMC Section 3.08.030, will be donated to charitable nonprofit
organizations serving the City whose purpose is to provide programs or facilities for
meeting the basic health, education, welfare, or other needs of the residents of the City.
Failure to donate at least 70% of the tax due the City will result in revocation of the
waiver and the disqualification of the bona fide charitable or nonprofit organization to
receive a waiver for future tax payments.
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Page 2 of 3
Section 2. Repealer. Ordinance Nos. 2230, 2150 and 1891 are hereby repealed
in their entirety.
Section 3. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to
other local, state or federal laws, codes, rules, or regulations; or ordinance numbering
and section/subsection numbering.
Section 4. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 5. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force January 1,
2019.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2018.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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Attachrnent A
Summary of House -Banked Card Room Financial Statements
For the Fiscal Years Ending in 2016
(Sorted by Licensee Net Income or (Loss))
Licensee
MACAU "CASINO/TUKWILA
GREAT AMERICAN CASINO/EVERETT
THE PALACE/LACENTER
CASINO CARIBBEAN/KIRKLAND
ROMAN CASINO
RIVERSIDE CASINO
CRAZY MOOSE CASINO/PASCO
GREAT AMERICAN CASINO/TUKWILA
SILVER DOLLAR CASINO/SEATAC
SILVER DOLLAR CASINO/RENTON
COYOTE BOB'S
CASINO CARIBBEAN/YAKIMA
FREDDIE'S CLUB/RENTON
SILVER DOLLAR CASINO/MILL CREEK
ROYAL CASINO Everett
GOLDIES SHORELINE CASINO Shoreline
BUZZ INN STEAKHOUSE/EAST WENATCI East Wenatchee
LAST FRONTIER
SLO PITCH PUB & EATERY
HAWKS PRAIRIE CASINO
MACAU CASINO/LAKEWOOD
PALACE CASINO/LAKEWOOD
RED DRAGON CASINO
IRON HORSE CASINO/AUBURN
ROXY'S BAR & GRILL
CARIBBEAN CARDROOM
City
Tukwila
Everett
LaCenter
Kirkland
Seattle
Tukwila
Pasco
Tukwila
SeaTac
Renton
Kennewick
Yakima
Renton
Mill Creek
LaCenter
Bellingham
Lacey
Lakewood
Lakewood
Mountlake Terrace
Auburn
Seattle
Kirkland
WIZARDS CASINO Burien
JOKER'S CASINO SPORTS BAR & FIESTF Richland
CRAZY MOOSE CASINO/MOUNTLAKE TE Mountlake Terrace
BLACK PEARL RESTAURANT & CARD RC Spokane
ZS RESTAURANTATZEPPOZ Pullman
LILAC LANES & CASINO Spokane
CLUB HOLLYWOOD CASINO Shoreline
LUCKY 21 Woodland
LANCER LANES RESTAURANT AND CAS Clarkston
ACES CASINO ENTERTAINMENT Spokane
ALL STAR CASINO Silverdale
PAPAS CASINO RESTAURANT & LOUNGI Moses Lake
RC'S Sunnyside
NOB HILL CASINO Yakima
CHIPS CASINO/LAKEWOOD Lakewood
GREAT AMERICAN CASINO/LAKEWOOD Lakewood
WILD GOOSE CASINO
CLEARWATER
THE GETAWAY CASINO
UBET
NEW PHOENIX
PALACE TUKWILA
FORTUNE CASINO
Ellensburg
Wenatchee
Walla Walla
Longview
LaCenter
Tukwila
Tukwila
-----2016 REVENUES
Card Room Other Total Total Net Income
Revenue Revenue Revenue Expenses or(Loss)
(1) (2) (3) [4]
$10,739,617 1,854,217 $12,593,834 58,249,964 $4,343,870
$10,063,312 2,148,703 $12,212,015 $8,340,122 $3,871,893
$14,485,800 2,707,638 $17,193,438 $13,784,844 $3,408,594
$8,189,549 1,758,967 $9,948,516 $6,736,429 $3,212,087
$17,995,374 481,932 $18,477,306 $15,683,158 52,794,148
$11,069,498 1,161,210 $12,230,706 $9,548,054 $2,682,654
$7,616,741 2,350,808 $9,967,549 $7,417,695 $2,549,854
$10,330,422 3,458,612 $13,789,034 $11,538,301 $2,250,733
$6,709,333 1,784,293 $8,493,626 56,308,659 $2,184,966
$6,915,907 1,482,656 $8,398 563 56,727,460 $1,671,103
$4,663,728 870,543 $5,534,271 $3,998,549 $1,535,723
$4,922,565 1,975,755 $6,898,320 $5,510,546 $1,387,774
$7,505,167 1,868,140 $9,373,307 $8,092,205 $1,281,102
$4,695,632 992,342 $5,687,974 $4,468,982 $1,218,991
$5,054,124 1,098,390 $6,752,514 $5,707,001 $1,045,513
$7,309,285 1,025,471 $8,334,756 $7,335,561 $999,195
$2,536,207 2,335,126 $4,871,333 $3,911,748 $959,585'
$11,206,536 1,976,656 $13,183,192 $12,370,350 $812,842
$2,477,818 2,085,869 $4,563,687 $3,808,660 $755,027
$4,433,767 940,247 $5,374,014 54,641,904 $732,110
$6,076,688 1,686,145 $7,762,833 $7,098,647 $664,186
$6,110,632 585,824 $6,696,456 $6,106,934 $589,522
$3,750,846 766,736 $4,517,582 $4,067,946 $449,637
$6,237,804 1,440,926 $7,678,730 $7,283,222 $395,508
$2,905,364 2,405,857 $5,311,221 $4,917,047 $394,174
$1,732,383 669,942 $2,402,325 $2,054,691 $347,634
$4,714,717 2,635,655 $7,350,372 $7,003,258 $347,114
$1,836,167 2,857,967 $4,694,134 S4,370,939 5323,195
$4,052,309 $893,635 $4,945,944 $4,657,838 $288,105
$4,803,425 893,516 $5,696,941 $5,444,540 $252,401
$1,139,145 1,806,956 $2,946,101 $2,704,617 $241,484
$1,807,795 1,686,175 $3,493,970 53,271,291 $222,679
$5,069,112 1,438,514 $6,507,626 $6,297,027 $210,600
$5,718,834 3,147,461 $8,866,295 $8,661,993 $204,302
$1,001,900 880,109 51,882,009 $1,680,516 $201,493
$1,395,737 $336,413 $1,732,150 $1,562,298 $169,852
$3,262,189 4,458,000 $7,720,189 $7,604,857 $115,332
$2,363,842 3,966,397 $6,330,239 $6,443,138 5112,899
$902,545 532,874 $1,435,419 $1,333,140 $102,279
$2,629,666 1,188,368 $3,818,034 $3,739,234 578,800
$5,210,471 559,388 $5,769,859 $5,769,928 (569)
$5,869,699 1,611,747 57,481,446 $7,506,355 ($24,909)
$730,431 205,596 $936,027 $964,936 (528,909)
$1,794,909 783,461 $2,578,370 $2,651,007 ($72,637)
$1,016,593 789,004 51,805,597 $1,921,320 ($115,723)
$2,732,384 736,172 $3,468,556 $3,686,971 ($218,415)
$5,491,280 934,098 $6,425,378 $6,855,853 ($430,475)
$161,952 111,290 $273,242 $1,058,282 ($785,040)
$4,303,347 1,339,351 55,642,698 $6,721,467 ($1,078,769)
254
Licensee
GREAT AMERICAN CASINO/EVERETT
CASINO CARIBBEAN/KIRKLAND
ROMAN CASINO
MACAU CASINO/TUKWILA
CRAZY MOOSE CASINO/PASCO
SILVER DOLLAR CASINO/SEATAC
CHIPS CASINO/LAKEWOOD
GREAT AMERICAN CASINOITUKWILA
*REVISED AS OF JANUARY 10, 2017*
Summary of House -Banked Card Room Financial Statements
For the Fiscal Years Ending in 2015
(Sorted by Licensee Net Income or (Loss))
City
Everett
Kirkland
Seattle
Tukwila
Pasco
SeaTac
Lakewood
Tukwila
COYOTE BOB'S Kennewick
GOLDIE'S SHORELINE CASINO Shoreline
CASINO CARIBBEAN/YAKIMA Yakima
RIVERSIDE CASINO Tukwila
BUZZ INN STEAKHOUSE/EAST WENATCI East Wenatchee
SILVER DOLLAR CASINO/RENTON Renton
THE PALACE/LACENTER LaCenter
SILVER DOLLAR CASINO/MILL CREEK Mill Creek
SLO PITCH PUB & EATERY Bellingham
HAWKS PRAIRIE CASINO Lacey
FREDDIE'S CLUB/RENTON° Renton
PALACE CASINO/LAKEWOOD Lakewood
BLACK PEARL RESTAURANT & CARD RC Spokane
IRON HORSE CASINO/AUBURN Auburn
ROYAL CASINO Everett
CARIBBEAN CARDROOM Kirkland
CRAZY MOOSE CASINO/MOUNTLAKE TE Mountlake Terrace
NEW PHOENIX
LUCKY 21
RC'S
CLUB HOLLYWOOD CASINO
MACAU CASINO/LAKEWOOD
ALL STAR CASINO
ROXY'S BAR & GRILL
LaCenter
Woodland
Sunnyside
Shoreline
Lakewood
Silverdale
Seattle
JOKER'S CASINO SPORTS BAR & FIEST) Richland
NOB HILL CASINO Yakima
LILAC LANES & CASINO Spokane
LANCER LANES RESTAURANT AND CAS Pullman
LAST FRONTIER LaCenter
CLEARWATER SALOON AND CASINO Wenatchee
WILD GOOSE CASINO Ellensburg
ZS RESTAURANT AT ZEPPOZ Pullman
ACES CASINO ENTERTAINMENT Spokane
WIZARDS CASINO Burien
PAPAS CASINO RESTAURANT & LOUNG Moses Lake
UBET Longview
GOLDEN NUGGET CASINO Tukwila
LUCKY BRIDGE CASINO Kennewick
GREAT AMERICAN CASINO/KENT Kent
RED DRAGON CASINO Mountlake Terrace
FORTUNE CASINO Tukwila
GREAT AMERICAN CASINO/LAKEWOOD Lakewood
-----2015 REVENUES - - - - -
Card Room Other
Revenue Revenue
Total Total Net Income
Revenue Expenses or (Loss)
(1) (2) (3) [4]
$9,021,113 $2,260,632 $11,281,745 $8,420,640 $2,861,105
$7,412,902 $1,709,514 59,122,416 $6,283,657 $2,838,759
$16,867,443 $537,169 $17,404,632 $14,582,606 $2,822,026
$7,752,299 $1,624,944 $9,377,243 $6,946,858 $2,430,385
$7,246,133 $1,455,759 $8,701,892 $6,569,222 $2,132,670
$6,564,357 $1,164,644 $7,729,001 $5,711,500 $2,017,501
$7,680,793 $1,826,007 $9,506,800 $7,777,915 51728,885
$9,422,189 $1,890,097 $11,312,286 $9,690,428 $1,621,858
$4,653,169 $531,205 $5,184,374 $3,701,086 $1,483,288
58,023,756$2,046,819 $10,070,575 $8,641,564 $1,429,011
$4,960,841 $1,818,731 $6,779,572 $5,369,326 $1,410,246
$5,223,560 $2,369,806 $10,593,366 $9,421,189 $1,172,177
$2,644,141 $2,283,233 $4,927,374 $3,822,936 $1,104,438
$6,273,365 $810,417 $7,083,782 $6,093,628 $990,154
$10,049,140 $2,139,483 $12,188,623 $11,325,914 $862,709
$4,272,684 $579,432 $4,852,116 $4,024,508 $827,608
$2,388,074 $2,090,227 $4,478,301 $3,726,988 $751,313
$1,630,275 $901,031 $5,531,309 $4,809,265 $722,044
$6,754,628 $1,880,166 $8,634,794 $7,972,055 5662,739
$6,023,608 $1,449,412 $7,473,020 $6,860,090 $612,930
$4,249,179 $767,636 $5,016,815 $4,543,691 $473,124
$5,825,785 $1,997,804 $7,823,589 $7,374,636 $448,953
$4,586,119 $529,632 $5,115,751 $4,738,788 $376,963
$1,628,729 $582,562 $2,211,291 $1,874,462 $336,829
84,349,187 $530,147 $4,879,334 $4,598,340 $280,994
$7,540,716 $1,135,780 $8,676,496 $8,429,462 $247,034
$7,028,052 $4,199,155 $11,227,207 $10,994,329 $232,878
$1,041,881 $595,376 $1,637,257 $1,423,510 $213,747
$5,386,990 $752,746 $6,139,736 $5,938,499 $201,237
$4,800,250 $1,577,110 $6,377,360 $6,178,237 $199,123
$3,109,715 $4,343,459 57,453,174 $7,263,540 $189,634
$2,678,382 $2,317,060 $4,995,442 $4,837,839 $157,603
$1,556,487 $2,667,404 $4,223,891 $4,083,603 $140,288
$2,841,273 $1,145,540 $3,986,813 $3,851,345 $135,468
$1,625,615 $1,665,620 $3,291,235 $3,168,474 $122,761
$997,818 $900,549 $1,898,467 $1,779,736 $118,731
$9,180,831 $1,873,415 511,054,246 $10,941,276 $112,970
$1,478,969 $775,644 $2,254,613 $2,206,473 $48,140
$723,064 $211,111 5934,175 $922,693 $11,482
$997,404 $1,669,158 $2,666,562 $2,695,560 ($28,998)
$1,111,689 $316,370 $1,428,059 $1,488,478 ($60,419)
$5,007,370 $2,753,496 $7,760,866 $7,860,809 ($99,943)
$2,115,973 $3,793,585 $5,909,558 $6,117,465 ($207,907)
52,684316 $622,925 53,307,241 $3,518,540 (5211,299)
$2,254,306 $450,199 $2,704,505 $3,000,744 ($296,239)
$2,407,722 $717,408 53,125,130 $3,465,598 ($340,468)
$658,085 $157,377 5815,462 $1,450,178 ($634,716)
$2,966,931 $599,415 53,566,346' $4,079,712 ($513,366)
$913,181 $293,046 $1,206,227 $1,846,756 ($640,529)
$5,296,343 $876,731 $6,173,074 $7,043,982 ($870,908)
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