3.10.020 Imposition of tax.
(1) There is hereby levied pursuant to RCW 9.46.110 upon all persons, corporations, associations, and organizations authorized to conduct or operate any gambling activity or amusement game within the city, as provided herein, taxes as follows:
(a) Bingo and Raffles. These activities are taxed at a rate of five percent of the gross receipts received therefrom, less the amount paid for as prizes.
(b) Amusement Games. These activities are taxed at a rate of two percent of the gross revenue therefrom less the amount paid for as prizes.
(c) Punchboards and Pull-Tabs. These activities are taxed:
(i) To bona fide charitable or nonprofit organizations at a rate of five percent of gross receipts less prizes;
(ii) To commercial stimulant operators at a rate of five percent of gross receipts.
(d) Social Card Games and Any Other Gambling Activity. These activities are taxed at a rate of five percent of the gross receipts therefrom to the extent provided in subsections (2) and (3) of this section.
(2) Provided, that no tax may be imposed on bingo or amusement games when such activities are conducted by any bona fide charitable or nonprofit organization, which organization has no paid operating or management personnel, and has gross income from bingo, or amusement games, or any combination thereof, not exceeding $5,000 per year, less the amount paid for as prizes. No tax may be imposed on the first $10,000 of net proceeds from raffles conducted by any bona fide charitable or nonprofit organization.
(3) Provided further, that the tax provided for in subsection (1)(d) of this section applies solely to those social card games and any other gambling activity, including fund-raising events conducted, held or operated as a commercial stimulant as defined in Chapter 9.46 RCW. Specifically, such tax applies only to such activities conducted in a “public card room” as defined in WAC 230-15-001. (Ord. 1520 § 1 (Exh. A), 2023).