10.30.110 Bingo, raffles and amusement games.
There is levied upon and shall be collected from and paid as hereinafter provided, by every person, association or organization conducting as authorized by this chapter:
A. Bingo: a tax of five percent of the gross revenue received therefrom, less the amount paid for as prizes; and/or
B. Raffles: a tax of five percent of the gross revenue received therefrom, less the amount paid for as prizes; provided, however, that no tax shall be imposed on the first $10,000 of net proceeds from raffles conducted by any charitable or nonprofit organization as defined in this chapter;
C. Amusement games: a tax of two percent of gross revenue received therefrom, less the amount paid for as prizes.
Provided, that no tax shall be imposed under the authority of this chapter on bingo, raffles, or amusement games when such activities, or any combination thereof, are conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.020(3), as now or hereafter amended, which organization has no paid operating or management personnel and had gross income from bingo, raffles, or amusement games, or any combination thereof, not exceeding $5,000 per year, less the amount paid for as prizes. (Ord. 2556 § 2, 2005; Ord. 2083 § 1, 1996; Ord. 1227 § 4, 1981; Ord. 973, 1978)