S-1775.1 _______________________________________________
SENATE BILL 5950
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State of Washington 55th Legislature 1997 Regular Session
By Senators Schow and Heavey
Read first time 02/21/97. Referred to Committee on Commerce & Labor.
AN ACT Relating to taxation of gambling activities; 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 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 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 (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 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 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 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
percent of gross receipts, nor shall taxation of social card games exceed ((twenty))
ten 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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