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 Union Gap
 Code of Ordinances
 Title 3. REVENUE AND FINANCE
 Chapter 3.32. GAMBLING TAXES

  § 3.32.020. Persons subject to tax—tax rates.  

Latest version.

  • There is levied a tax upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission to conduct or operate gambling activities and who are conducting or operating within Yakima County any of the activities listed below a tax in the following amounts to be paid to the city of Union Gap, Washington:

    (1)

    Any punchboards or pull tabs, in the amount of two and one-half percent of the gross receipts directly from the operation of the punchboards or pull tabs themselves;

    (2)

    Bingo, in the amount of the gross revenue received therefrom, less the amount paid for or as prizes during the taxable period, multiplied by the rate of five percent; provided, that no tax will be imposed under the authority of this chapter on bingo when such activity is conducted by a bona fide charitable or nonprofit organization as defined in RCW 9.46.020(3), which organization has no paid operating or management personnel; provided further, that there shall be no tax payable on bingo from October 1, 1986, through December 31, 1986;

    (3)

    Raffles, in the amount of the gross revenue received therefrom, less the amount paid for or as prizes during the taxable period, multiplied by the rate of ten percent; provided, that no tax shall be imposed under the authority of this chapter on raffles when such activity is 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;

    (4)

    Amusement games in the amount of the gross revenue received therefrom, less the amount paid for as prizes, multiplied by the rate of two percent; provided, that no tax shall be imposed under the authority of this chapter on amusement games when such activity is 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;

    (5)

    Public cardrooms in the amount of the gross receipts received therefrom multiplied by the rate of twenty percent;

    (6)

    Social cardrooms in the amount of the gross receipts received therefrom multiplied by the rate of twenty percent.

(Ord. 1219, 1988; Ord. 1083 § 1, 1986; Ord. 705 § 2, 1978)