HOUSE BILL ANALYSIS

                     HB 2117

Brief Description:  Lowering the rate of taxation for social card games.

Sponsors:  Representatives McMorris and Conway

                    Hearing:  March 3, 1997

BACKGROUND:

Cities, counties and towns may tax gross revenue generated by social card games that operate within their jurisdiction.  The maximum tax rate that may be imposed is 20 percent.  Not all local jurisdictions that allow social card game activity tax at the maximum rate.

SUMMARY OF BILL:

The maximum tax rate that local governments may impose on gross revenue generated by social card games is reduced from 20 percent to 10 percent.

RULES AUTHORITY:  The bill does not contain provisions addressing the rule-making powers of an agency.

FISCAL NOTE:  Requested on March 2, 1997.

EFFECTIVE DATE:  Ninety days after adjournment of session in which bill is passed.