S-1152.1 _______________________________________________
SENATE BILL 5829
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State of Washington 54th Legislature 1995 Regular Session
By Senators Heavey, Newhouse, Wojahn and Deccio
Read first time 02/08/95. Referred to Committee on Labor, Commerce & Trade.
AN ACT Relating to gambling taxes; and amending RCW 9.46.110.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 9.46.110 and 1994 c 301 s 2 are each amended to read as follows:
The legislative
authority of any county, city-county, city, or town, by local law and
ordinance, and in accordance with the provisions of this chapter and rules ((and
regulations promulgated)) adopted hereunder, may provide for the
taxing of any gambling activity authorized by this chapter within its
jurisdiction, the tax receipts to go to the county, city-county, city, or town
so taxing the same((: PROVIDED, That)). However, any such tax
imposed by a county alone shall not apply to any gambling activity within a
city or town located therein but the tax rate established by a county, if any,
shall constitute the tax rate throughout the unincorporated areas of such
county((: PROVIDED FURTHER, That)). However, (1) punch boards
and pull-tabs, chances on which shall only be sold to adults, which shall have
a fifty cent limit on a single chance thereon, shall be taxed on a basis which
shall reflect only the ((gross)) net receipts from such punch
boards and pull-tabs; and (2) no punch board or pull-tab may award as a prize
upon a winning number or symbol being drawn the opportunity of taking a chance
upon any other punch board or pull-tab; and (3) all prizes for punch boards and
pull-tabs must be on display within the immediate area of the premises wherein
any such punch board or pull-tab is located and upon a winning number or symbol
being drawn, such prize must be immediately removed therefrom, or such omission
shall be deemed a fraud for the purposes of this chapter; and (4) when any
person shall win over twenty dollars in money or merchandise from any punch
board or pull-tab, every licensee hereunder shall keep a public record thereof
for at least ninety days thereafter containing such information as the
commission shall deem necessary((: AND PROVIDED FURTHER, That)).
Further, taxation of bingo and raffles shall never be in an amount greater
than ten percent of the gross revenue received therefrom less the amount paid
for or as prizes. Taxation of amusement games shall only be in an amount
sufficient to pay the actual costs of enforcement of the provisions of this
chapter by the county, city or town law enforcement agency and in no event
shall such taxation exceed two percent of the gross revenue therefrom less the
amount paid for as prizes((: PROVIDED FURTHER, That)). However,
no tax shall be imposed under the authority of this chapter on bingo or
amusement games 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 paid operating or management personnel and
has gross income from bingo or amusement games, or a combination thereof, not
exceeding five thousand dollars per year, less the amount paid for as prizes.
No tax shall be imposed on the first ten thousand dollars of net proceeds from
raffles conducted by any bona fide charitable or nonprofit organization as
defined in this chapter. Taxation of punch boards and pull-tabs shall not
exceed ((five)) ten percent of ((gross receipts, nor shall))
the net proceeds from all receipts. Net proceeds shall be determined by
subtracting from all proceeds the cost of prizes paid out. Taxation of
social card games shall not exceed twenty percent of the gross revenue
from such games.
Taxes imposed under this chapter become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010. The lien shall attach on the date the tax becomes due and shall relate back and have priority against real and personal property to the same extent as ad valorem taxes.
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