1613_00001ORDINANCENO.1613
AN ORDINANCE AMENDINGCHAPTER 3.18 OF THE MOSESLAKEMUNICIPALCODEENTITLED"GAMBLINGTAX"
THE CITYCOUNCILOF THE CITYOF MOSESLAKE,WASHINGTONDOORDAINASFOLLOWS:
Section 1.Chapter3.18 ofthe Moses LakeMunicipalCode entitled "Gambling Tax"is amended as follows:
3.18.060 Taxes imposed -Amounts:There is levled a tax upon allpersons,associations,and organiza-O tions who conduct or operate gambling activitieswithin the city and who have been duly
licensed by theWashington State Gambling Commissionto conduct or operate such gambling
activities,whichtax shallbe paid on the following gamblingactivitiesInthe following respective
amounts:
A.Bingo and Raffle Games:Any bingo or raffleactivity,a tax computed at the rate of tenpercent110%)of the differencebetween the gross revenue receivedfrom the conduct ofsuchactivityandtheamountpaidfororasprizesintheconductofsuchactivity;provided,
however,that no tax shallbe imposed under the authorityofthischapter on bingo or raffles
when such activityor any combination thereofis conducted byany bona fide charitable ornon-profit organization as defined in RCW 9.26.020 (3),which organization has no paid
operating or management personnel and has gross income from bingo or rafnes,or anycombinationthereof,not exceeding fivethousand dollars($5,000)per yearless the amount
paid for as prizes;and provided further,that activitiescarried out by public or privateschoolsorbyorganizatlonssponsoredbyorrelatedtopublicorprivateschools,including
parent organizationsand student body organizations,shallbe exempt from the provlslons
of this chapter when the proceeds of such actMties are applied for the benefit of any such
school or school-sponsored or school-related organization;and provided further,that anydeviationfromexemptionrestrictionsenumeratedinthissubsectionshallsubjectsuch
organization to the requirements ofthis chapter to the same extent as ifsuch exemption had
not been granted,including required paymentwithin ten days after written demand ofthe
Finance Directorof anytaxes formerly granted exemption under this subsection.
B.Punchboard or Pull-Tab:Any punchboard or pull-tab,as of January 1,1994,a tax
computed atthe rate of 3%ofthe gross receipts received from the conduct of such activity.
O The tax shall be assessed at the rate of 2½%ofthe gross receipts beginning the second
quarter of 1995 ptwided the cityk sales tax revenues exceeds the WestCoast CPI C-W for
the year of 1994 byat least 2%aver those revenues for 1993.
C.Card Games;Any card game,a tax computed at the rate of ten percent (10%)of the grossincomereceivedfromtheconductofsuchactivity.
Section2.This ordinance shalltake effectand be in force five (5)days after its passage and publicationofitssummaryasprovidedbylaw.
Adopted by the CityCounciland signed by Its Mayoron February8,1994.
ATTEST:
Mayor
nance Director
Publish:2/11/94