Ord 98-329
ORDINANCE NO. 98- 329
AN ORDINANCE OF THE CITY OF FEDERAL WAY, WASHINGTON,
AMENDING FEDERAL WAY CITY CODE CHAPTER 14,
SECTION 14-144, REGARDING THE TAX RATE ON SOCIAL CARD
GAMES (AMENDS ORDINANCES 90-15, 90-44, 91-101, 96-268, 96-279,
97-286, AND 97-301)
WHEREAS, Chapter 9.46.110 of the Revised Code of Washington allows local
jurisdictions to tax social card games at a rate up to twenty-percent (20%); and
WHEREAS, after due deliberation and consideration, the City Council has determined
that it is in the best interests of the citizens of the City of Federal Way to apply the allowed rate to
such social card games as defined in RCW 9.46.0282 and as amended hereafter.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF FEDERAL WAY,
WASHINGTON, DOES ORDAIN AS FOLLOWS:
Section I. Amendment. The Section 14-144 of Federal Way City Code ("FWCC") shall
be amended as follows:
Sec. 14-144. Tax on gambling activities.
(a)
In accordance with RCW 9.46.110, there is levied upon all persons a tax on every
gambling activity permitted by this division at the following rates:
(I)
Any bingo or raffle activity shall be taxed at a rate often percent of the gross
receipts fÌ'om a bingo game or raffle less the amount awarded as cash or
merchandise prizes;
(2)
An amusement game shall be taxed only at a rate sufficient to pay the actual costs
of enforcement of the provisions of this division and RCW ch. 9.46 and such
taxation shall not exceed two percent of the sum of the gross receipts from the
amusement game less the amount awarded as prizes;
ORIGINAL
(3)
Any punchboard or pull-tab activity for bona fide charitable or nonprofit
organizations shall be at a rate often percent on gross receipts from the operation
of the games less the amount awarded as cash or merchandise prizes. Taxation of
punchboards or pull-tabs for commercial stimulant operators shall be at a rate of
five percent on gross receipts from the operation of the games;
(4)
Any social card game at a rate of II 20 percent of the annual gross receipts
exeeeding $10,000.00;
(5)
Fund-raising activities at the applicable rates specified above. Provided, no tax
shall be imposed pursuant to this section on bingo, amusement games or fund-
raising activities when such activities or any combination thereof are conducted by
a bona fide charitable or nonprofit organization as defined in RCW 9.46.0209,
which organization has not paid operating or management personnel and has gross
receipts !Tom bingo, amusement games, or fund-raising activities or any
combination thereof not exceeding $5,000.00 per year less the amount awarded as
cash or merchandise prizes. No tax shall be imposed on the first $10,000.00 of
gross receipts less the amount awarded as cash or merchandise prizes !Tom raffles
(b)
conducted by any bona fide or charitable organization.
The city clerk is instructed and authorized to adopt appropriate reporting requirements, to
ensure the effective administration of license holders exempt !Tom the payment of such tax.
Section 3. Ratification. Any act consistent with the authority and prior to the effective
date of this ordinance is hereby ratified and affirmed.
Section 4.
Severabilitv.
The provisions of this ordinance are declared separate and
severable. The invalidity of any clause, sentence, paragraph, subdivision, section, or portion of
this ordinance or the invalidity of the application thereof to any person or circumstance, shall not
affect the validity of the remainder of the ordinance, or the validity of its application to other
persons or circumstances.
ORD. No. 98- 329 , Page 2
Section 5. Effective Date. This ordinance shall take effect and be in force thirty (30) days
from the time of its final passage, as provided by law.
December
PASSED by the City Council of the City of Federal Way this
, 1998.
1st
day of
CITY OF FEDERAL WAY
d! xJq-
MAYOR, RON GINTZ
APPROVED AS TO FORM:
~(!. ~<IÍn:
CITY ATTORNEY, LONDI . LINDELL
FILED WITH THE CITY CLERK: 12/1/98
PASSED BY THE CITY COUNCIL: 12/1/98
PUBLISHED: 12/4/98
EFFECTIVE DATE: 12/31/98
ORDINANCE NO. 98-329
K, If m Ibi onni.l\ooun,ilIGAMB TX98. DOC
ORD. No. 98-_, Page 3