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Can you summarize WARC 9.46.110?
Gambling1973 act. > Taxation of gambling activitiesLimitationsRestrictions on punchboards and pull-tabsLien.
Short Summary
This legal document governs the taxation of gambling activities, specifically focusing on limitations and restrictions on punchboards and pull-tabs. It applies to counties, city-counties, cities, and towns. The document allows local authorities to impose taxes on gambling activities within their jurisdiction, with the tax receipts going to the respective county, city-county, city, or town. The operation of punchboards and pull-tabs is subject to certain conditions, including selling chances only to adults, limiting the price of a single chance to five dollars, and prohibiting the award of chances on other punchboards or pull-tabs. Prizes must be described on an information flare, merchandise prizes must be displayed and immediately awarded to winners, and records of awards must be kept for at least ninety days. The taxation of bingo and raffles is limited to a maximum of five percent of gross receipts, while amusement games can be taxed to cover enforcement costs, not exceeding two percent of gross receipts. Bona fide charitable or nonprofit organizations conducting bingo, amusement games, or raffles may have exemptions from taxation based on their gross receipts. The taxation rates for punchboards and pull-tabs vary based on whether they are operated by charitable/nonprofit organizations or commercial stimulant operators. Social card games may be taxed up to twenty percent of gross revenue. Additionally, taxes imposed under this chapter become a lien on personal and real property used in gambling activities, similar to ad valorem taxes.
Whom does it apply to?
Counties, city-counties, cities, and towns
What does it govern?
Taxation of gambling activitiesLimitationsRestrictions on punchboards and pull-tabsLien
What are exemptions?
No tax shall be imposed on bingo or amusement games conducted by bona fide charitable or nonprofit organizations with gross receipts not exceeding $5,000 per year
What are the Penalties?
Not specified
Jurisdiction
Washington