HomeMy WebLinkAboutOrd 1891 - Tax Rates for Bingo Games and Raffles (Repealed by Ord 2590)
Cover page to Ordinance 1891
The full text of the ordinance follows this cover page.
Ordinance 1891 was amended or repealed by the
following ordinances.
AMENDED REPEALED
Section(s) Amended Amended by Ord # Section(s) Repealed Repealed by Ord #
1 2590
2150
1
2349
City of Tukwila
Washington
Ordinance No. 191
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, AMENDING ORDINANCE
NO. 1809, AS CODIFIED AT TUKWILA MUNICIPAL CODE
3.08.080, RELATING TO TAX RATES FOR BINGO GAMES
AND RAFFLES; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on April 12, 1999 the Washington State House of Representatives passed the
Bingo Tax Rate Reduction Bill (SB 5745) reducing the maximum tax rate which cities and
counties may impose on bingo and raffles from ten percent (10 to five percent (5 effective
January 1, 2000; and
WHEREAS, the City Council of the City of Tukwila desires to comply with the decision
of the House of Representatives in passing the Bingo Tax Rate Reduction Bill (SB 5745);
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. Bingo Games and Raffles. Tukwila Municipal Code Section 3.08.030 is
hereby amended to read as follows:
3.08.030 Tax rates.
In pursuance of 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:
1. 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. 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. 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. For the conduct or operation of any premises or facility used to play social card
games, a tax rate of 20% of the gross receipts received therefrom;
5. Any public cardroom operated as a commercial stimulant, a tax rate of 10% of
the gross receipts received therefrom.
Provided, however, that no tax shall be imposed under the authority of this chapter on
bingo or raffles when such activities or any combination thereof are conducted by any bona
fide charitable or nonprofit organization as defined in this chapter, which organization has no
Bingo -Raffle Tax Final 1
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City of Tukwila
Washington
Ordinance No. 191
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, AMENDING ORDINANCE
NO. 1809, AS CODIFIED AT TUKWILA MUNICIPAL CODE
3.08.080, RELATING TO TAX RATES FOR BINGO GAMES
AND RAFFLES; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on April 12, 1999 the Washington State House of Representatives passed the
Bingo Tax Rate Reduction Bill (SB 5745) reducing the maximum tax rate which cities and
counties may impose on bingo and raffles from ten percent (10 to five percent (5 effective
January 1, 2000; and
WHEREAS, the City Council of the City of Tukwila desires to comply with the decision
of the House of Representatives in passing the Bingo Tax Rate Reduction Bill (SB 5745);
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. Bingo Games and Raffles. Tukwila Municipal Code Section 3.08.030 is
hereby amended to read as follows:
3.08.030 Tax rates.
In pursuance of 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:
1. 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. 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. 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. For the conduct or operation of any premises or facility used to play social card
games, a tax rate of 20% of the gross receipts received therefrom;
5. Any public cardroom operated as a commercial stimulant, a tax rate of 10% of
the gross receipts received therefrom.
Provided, however, that no tax shall be imposed under the authority of this chapter on
bingo or raffles when such activities or any combination thereof are conducted by any bona
fide charitable or nonprofit organization as defined in this chapter, which organization has no
Bingo -Raffle Tax Final 1
paid operating 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 as prizes.
Section 2. 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 3. 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 and effect five (5) days
after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a
Special Meeting thereof this o? as day of ,1999.
ATTEST /AUTHENTICATED:
e E. Cantu, CMC, City Clerk
APPROVED AS TO FORM:
By
Offierof the City.Attorney
FILED WITH THE CITY CLERK: //-4- 9
PASSED BY THE CITY COUNCIL: ZZ -9 9C :C, 7
PUBLISHED: 1 t l 30 /Y I
EFFECTIVE DATE: /a/ q
ORDINANCE NO.:/ g 7
W. Rants, Mayor
Bingo -Raffle Tax Final 2
Published Seattle Times: 1/ *9
CITY OF TUKWILA
SUMMARY OF ORDINANCE NO. 12 `a
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, AMENDING ORDINANCE
NO. 1809, AS CODIFIED AT TUKWILA MUNICIPAL CODE
3.08.080, RELATING TO TAX RATES FOR BINGO GAMES
AND RAFFLES; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
On /14.1if) ZZ 99 the City Council of the City of Tukwila passed
Ordinance No. gf/ amending the Tukwila Municipal Code relating to tax rates
for bingo games and raffles; providing for severability; and establishing an effective
date.
The full text of this ordinance will be mailed without charge to anyone who
submits a written request to the City Clerk of the City of Tukwila for a copy of the text.
APPROVED by the City Council at its meeting of /iZ 2 /9 T
/E. Cantu, CMC, City Clerk