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There is hereby levied a tax upon all persons, associations and organizations who conduct or operate gambling activities within the city of Electric City, 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) Bingo and Raffle Games. Any bingo or raffle activity, a tax computed at the rate of 10 percent of the difference between the gross revenue received from the conduct of such activity and the amount paid for or as prizes in the conduct of such activity; provided, however, that no tax shall be imposed under the authority of this chapter on bingo or raffles when such activity or any combination thereof 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 and has gross income from bingo or raffles, or any combination thereof; provided further, that activities carried out by public or private schools, or by parent organizations and student body organizations, shall be exempt from the provisions of this chapter when the proceeds of such activities are applied for the benefit of any such school, or school-sponsored or school-related organizations; and provided further, that any deviation from exemption restrictions enumerated herein shall subject such organization to the requirements of this required payment within 10 days after written demand of the city clerk-treasurer of any taxes formerly granted exemption hereunder.

(2) Amusement Games. Any amusement game, a tax computed at two percent of the gross revenue less the amount paid for as prizes; provided, however, 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 and has gross income from amusement games not exceeding $5,000 per year less the amount paid for as prizes; and provided further, that activities carried out by public or private schools or by any organization sponsored by or related to public or private schools, including parent organizations, and when the proceeds of such activities are applied for the benefit of any such school, or school-sponsored or school-related organizations; and provided further, that any deviation from exemption restrictions enumerated herein 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 10 days after written demand of the city clerk-treasurer of any taxes formerly granted exemption hereunder.

(3) Punch Board or Pull-Tab. Any punch board or pull-tab, a tax computed at the rate of two and one-half percent of the gross receipts received from the conduct of such activity.

(4) Card Games. Any card game, a tax computed at the rate of 10 percent of the gross income received from the conduct of such activity.

(5) Fund Raising Events. As defined by RCW 9.46.020(23), such events shall be taxed $50.00 if not exceeding one calendar day and $75.00 if the event extends for up to three consecutive days, payable when filing the declaration of intent. (Ord. 456 § 1, 2012; Ord. 214, 1981; Ord. 203 § 2, 1980)