Effective Date of Rule: Thirty-one days after filing.
Purpose: The rule change will assist charitable and nonprofit licensees because the potential benefit would be the elimination of tax on punchboard/pull-tab income. The resulting savings (potentially) could be thousands of dollars per licensee.
Citation of Existing Rules Affected by this Order: Amending WAC 230-20-055.
Statutory Authority for Adoption: RCW 9.46.070.
Adopted under notice filed as WSR 06-22-049 on October 27, 2006.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 1, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.
Date Adopted: January 12, 2007.
AMENDATORY SECTION(Amending WSR 96-07-076, filed 3/19/96, effective 7/1/96)
WAC 230-20-055 Use of proceeds from authorized activities by charitable or nonprofit organizations. All net income from gambling activities must be used exclusively for the lawful purposes of the organization. All proceeds remaining after paying the necessary expenses of operating an activity authorized by RCW 9.46.0311 shall be used by the organization conducting the activity only for those purposes which are set out in RCW 9.46.0209 and as it may be amended and, if a commission licensee, only for those purposes disclosed to the commission in the application for a license.
[Statutory Authority: RCW 9.46.070. 96-07-076, § 230-20-055, filed 3/19/96, effective 7/1/96; Order 53, § 230-20-055, filed 5/25/76; Order 23, § 230-20-055, filed 9/23/74.]