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SENATE BILL NO. 3486
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C 172 L 85
State of Washington 49th Legislature 1985 Regular Session
By Senators DeJarnatt, Newhouse, Halsan, Warnke and Vognild
Read first time 1/31/85 and referred to Committee on Commerce and Labor.
AN ACT Relating to taxation of gambling; and amending RCW 9.46.110.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. Section 11, chapter 218, Laws of 1973 1st ex. sess. as last amended by section 8, chapter 139, Laws of 1981 and RCW 9.46.110 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 in RCW 9.46.030 as now or hereafter amended 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 ((including both
incorporated and unincorporated areas, except for any city located therein with
a population of twenty thousand or more persons as of the most recent decennial
census taken by the federal government)): PROVIDED FURTHER, That (1) punch
boards and pull-tabs, chances on which shall only be sold to adults, which
shall have a twenty-five 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, raffles or amusement games when such activities or any combination
thereof are conducted by any bona fide charitable or nonprofit organization as
defined in RCW 9.46.020(3), which organization has no paid operating or
management personnel and has gross income from bingo, raffles or amusement
games, or any combination thereof, not exceeding five thousand dollars per year
less the amount paid for as prizes. Taxation of punch boards and pull-tabs
shall not exceed five percent of gross receipts, nor shall taxation of social
card games exceed twenty percent of the gross revenue from such games.