4.06.040 Taxes imposed – Amounts.
There is levied a tax upon all persons, associations and organizations who conduct or operate gambling activities within the city of Selah, and who have been duly licensed by the Washington State Gambling Commission to conduct or operate such gambling activities, which tax shall be paid on the following gambling activities in the following respective amounts:
(1) Any bingo or raffle game, a tax computed at the rate of ten percent of the difference between the gross revenue received from the conduct of such activity and the amount paid for prizes (cash, merchandise, or other) in the conduct of such activity; amusement games, a tax computed at the rate of two percent of the difference between the gross revenue received from the conduct of such activity and the amount paid for prizes (cash, merchandise, or other) in the conduct of such activity; provided, however, that a bonafide charitable or nonprofit organization as defined by RCW 9.46.020(3) shall be entitled to exemption from the provisions of this chapter upon compliance with the requirements of Section 4.06.030; and provided further, that any deviation from exemption restrictions enumerated in this chapter shall subject such organization to the requirements of this chapter to the same extent as if such exemption had not been granted, including required payment within ten days after written demand of the city clerk-treasurer of any taxes formally granted exemption under this chapter;
(2) For the second quarter of 1997 any punchboard or pull tab, a tax computed at the rate of four percent of the gross receipts received from the conduct of the activity; for the third quarter of 1997 and subsequent quarters the rate shall be three percent;
(3) Any public cardroom operated as a commercial stimulant, a tax computed at the rate of twenty percent of the gross receipts received from the conduct of such activity. (Ord. 1338,, 1997; Ord. 764, § 1, 1981.)