ORD 77-20 GAMBLINGCITY OF POULSBO ORDINANCE NO. 77-
CITY OF WINSLO?j ORDINANCE NO. 77- '?,C'
AN ORDINANCE OF THE CITY OF POULSBO AND THE CITY
OF WINSLOW RELATING TO G~BLING AND AMEEDING
POULSBO ORDINANCE NO. 75-3 AND WINSLOW ORDINANCE
NO. 75-4, Ct-~NGING THE PATE OF TAXATION FOR
"~MUSEMENT GAMES" AND ADDING CERTAIN EXEMPTION
FOR CHARITABLE OR NONPROFIT ORGANIZATIONS.
WHEREAS, Chapter 198, Laws of 1977, First Extraordinary
Session, enacted House 417, which provides for a limitation on
the rate of taxation for "amusement games" and provides for the
exemption of certain bona fide charitable and nonprofit organiza-
tions from the licensing requirements for gambling; and
WHEREAS, it is deemed in the public interest to exempt such
organizations from taxation upon income derived from the conduct
of bingo, raffles or amusement games, and
WHEREAS, the City Council has determined that the actual
cost to pay for the costs of enforcement are approximately 2% of
the gross revenue, less the amount paid for as prizes,
NOW~ THEREFORE~ THE CITY COUNCILS OF THE CITY OF POULSBO AND
THE CITY OF WINSLOW DO ORDAIN AS FOLLOWS:
Section 3 of Pou!sbo ordinance 75-3 and Winslow ordinance
~Jo. 75-4 is deemed amended to read as follows:
Section 3. Persons Subject to Tax - Tax Rates. There
is hereby levied upon all persons, associations and organiza-
tions conducting or operating within the jurisdiction of
either the City of Poulsbo or the City of Winslow any of the
activities lls~ed below a tax in the following amounts to be
paid to the City of Poulsbo or City of Winslow:
(a) Bingo, in the amount of gross receipts therefrom,
less the amount of money paid in cash or for merchandise
actually awarded as prizes during the taxable period, multi-
plied by the rate of five percent (5%) of the first Ten
Thousand Dollars ($10,000.00) of such receipts and by the
rate of ten percent (10%) of any such receipts over Ten
1
Thousand Dollars ($10,000.00).
(b) Raffles, in the amount of the gross receipts there-
from, less the amount of money paid in cash, and paid for
merchandise, actually awarded as prizes during the taxable
period, multiplied by the rate of ten percent (10%).
(c) Amusement games, in the amount of the gross receipts
therefrom, less the amount of money paid in cash, and paid for
merchandise, actually awarded as prizes during the taxable
period, multiplied by the rate of two percent (2%).
(d) Any punchboards or pull tabs, in the amount of three
percent (3%) of the gross receipts directly from the operation
of the punchboards or pull tabs themselves.
(e) Card playing, in the amount of ten percent (10%) of
the gross receipts received as fees charged persons for the
privilege of playing in card games.
(f) No tax shall be imposed by this ordinance on bingo,
raffles or amusement games when such activities or any combi-
nation thereof are conducted by any bona fide/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 combi-
nation thereof, not exceeding Five Thousand Dollars ($5,000.00)-
per year, less the amount paid for as prizes. Taxation of
punchboards and pull tabs shall not exceed five per cent (5%)
of gross receipts.
PASSED BY the City Council of the City of Poulsbo this
day of October, 1977.
PASSED BY the City Council of the City of Winslow this /7~--1.
day of October, 1977.
CITY OF POULSBO
By
Mayor
ATTEST:
C~Cle~l~krkk~
ATTEST:
RO ED AS O F,OP~M:
of Beresford, Booth, Lehne, McKisson
& Baronsky
City Attorneys for Poulsbo and
Winslow