The following chapters and the sections of RCW Title 9, are adopted as the ordinance law of the city: 9.46.0201, 9.46.0205, 9.46.0209, 9.46.0213, 9.46.0217, 9.46.0221, 9.46.0225, 9.46.0229, 9.46.0233, 9.46.0237, 9.46.0241, 9.46.0245, 9.46.0249, 9.46.0253, 9.46.0257, 9.46.0261, 9.46.0265, 9.46.0269, 9.46.0273, 9.46.0277, 9.46.0281, 9.46.0285, 9.46.0289, 9.46.0305, 9.46.0311, 9.46.0315, 9.46.0321, 9.46.0325, 9.46.0331, 9.46.0335, 9.46.0341, 9.46.0345, 9.46.0351, 9.46.0355, 9.46.0361, 9.46.071, 9.46.110, 9.46.113, 9.46.120, 9.46.130, 9.46.140, 9.46.150, 9.46.153, 9.46.158, 9.46.170, 9.46.185, 9.46.190, 9.46.192, 9.46.193, 9.46.195, 9.46.196, 9.46.198, 9.46.200, 9.46.210(1) (2), 9.46.217, 9.46.222, 9.46.225, 9.46.231, 9.46.235, 9.46.240, 9.46.250, 9.46.260, 9.46.270, 9.46.285, 9.46.291, 9.46.293, 9.46.295, 9.46.300, 9.46.310, 9.46.350, 9.46.900, 9.46.901, 9.46.902, 9.46.903. (Ord. 908 § 6, 1995: Ord. 638 § 9, 1979).

In accordance with RCW Chapter 9.46, as now enacted and as hereafter amended or otherwise modified, there is levied upon and there shall be collected from, every person, association and organization which has been or who shall hereafter by duly licensed by the Washington State Gambling Commission to conduct or engage in the following activities within the city, a tax, as hereinafter set forth:
A. As to any bingo games and raffles, a tax equal to five percent of the gross revenue received therefrom, less the amount paid for or as prizes;
B. As to any punchboards or pulltabs, a tax equal to five percent of the gross receipts received therefrom;
C. As to all social and public cardrooms, a tax equal to twenty percent of the gross revenue received therefrom;
D. Exempted from this section are those certain charitable activities and nonprofit organizations as defined in RCW Title 9, Sections 9.46.0209 and 9.46.110. (Ord. 1063 § 1, 2001; Ord. 908 §§ 8, 9, 1995; Ord. 638 § 2, 1979).

The administration and collection of the taxes imposed by this chapter shall be by the city in accordance with the provisions of RCW Chapter 9.46, and the rules and regulations promulgated thereunder by the Washington State Gambling Commission, and in accordance with such rules and regulations hereafter established by resolution of the city council. (Ord. 638 § 3, 1979).

A. For the purpose of identifying who shall be subject to the taxes imposed by this chapter, any person, association or organization, conducting or intending to conduct or operate any gambling activity authorized by RCW Chapter 9.46, shall, prior to the commencement of any such activity, file with the clerk-treasurer of the city a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with said laws of Washington.
B. Thereafter, for any period covered by such state license or any renewal thereof, a person, association or organization shall, on or before the fifteenth day of the month, following the end of the calendar quarterly period in which the tax accrued, file with the clerk-treasurer of the city a sworn statement, on a form to be provided and prescribed by the clerk-treasurer for the purposes of ascertaining the tax due for the preceding calendar quarterly period. (Ord. 638 § 4, 1979).

A. The taxes imposed by this chapter shall be due and payable in calendar quarterly installments, and remittance therefor shall accompany each return and be made on or before the fifteenth day of the month next succeeding the calendar quarterly period in which the tax accrued.
B. For any payment due, if such payment is not made by the due date thereof, there shall be added a penalty as follows:
1. If paid on or before the final day of the month text succeeding the quarterly period in which the tax accrued, a sum equal to ten percent of the tax due, but not less than five dollars;
2. If paid prior to the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued, a sum equal to fifteen percent of the tax due, but not less than ten dollars;
3. Failure to make payment by the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued shall be deemed to be both a criminal and civil violation of this section. (Ord. 638 § 5, 1979).

A. Any person, association, or organization that becomes ninety days delinquent in payment of gambling taxes shall be subject to the revocation of their city business license by the city.
B. In the event that gambling taxes are not paid within ninety days after the original due date together with penalties and interest, the city clerk-treasurer or designee shall in accordance with the provisions of WAC 230-04-400(3) report such nonpayment to the Washington State gambling commission, together with a request that the gambling license of such license be revoked in accordance with WAC 230-040-405. (Ord. 1063 § 2, 2001).

It is unlawful for any person, association or organization liable for the tax under this chapter to fail or refuse to make the returns as and when required or to pay the tax when due, or for a person to make any false or fraudulent return or any false statement or representation in, or in connection with, any such return, or to aid or abet another in any attempt to evade payment of the tax or any portion thereof. (Ord. 683 § 6, 1979).

It shall be the responsibility of all officers, directors and managers of any association or organization conducting any gambling activities subject to taxation under this chapter to make available at all reasonable times such financial records as the clerk-treasurer of the city may require in order to determine full compliance with this chapter. (Ord. 638 § 8, 1979).

Any person, association or organization violating or failing to comply with any provisions of this chapter or any lawful rule or regulations adopted pursuant to this chapter, unless otherwise provided for in Section 9.20.010, shall be guilty of a gross misdemeanor, punishable by a fine and/or a jail sentence in accordance with Chapter 1.12 of this code. (Ord. 908 § 10, 1995: Ord. 638 § 7, 1979).