3.08.010 Rate of tax.
In accordance with RCW Chapter 9.46, as amended, there is levied a tax, at the rates set forth, upon the following gambling activities, when authorized by the State Gambling Commission and when conducted in the city:
A. Five percent of the gross receipts from punchboards and pulltabs for commercial stimulant operators.
B. Ten percent of the gross receipts less the amount awarded as cash or merchandise prizes from punchboards and pulltabs for bona fide charitable or nonprofit organizations.
C. Two percent of the gross receipts less the amount awarded as cash or merchandise prizes from amusement games.
D. Five percent of the gross receipts less the amount awarded as cash or merchandise prizes from bingo games or raffles.
E. Ten percent of the gross receipts from social card games.
F. Bona fide charitable or nonprofit organizations conducting bingo or amusement games shall be exempt from taxes; provided, that such bona fide charitable or nonprofit organization has no paid operating or management personnel and has receipts from bingo or amusement games, or a combination thereof, not exceeding five thousand dollars per year, less the amount awarded as cash or merchandise prizes.
G. No tax shall be imposed on the first ten thousand dollars of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization. (Ord. 871 § 1, 1999; Ord. 865 § 1, 1999; Ord. 838 § 1, 1997; Ord. 763 § 1, 1994; Ord. 270 § 1, 1974).