3.36.060 Cardrooms.
There is hereby levied and shall be collected from and paid by every person, association or organization conducting social card games, as defined in RCW 9.46.0282, a tax from the conducting of such card games as follows:
A. Every person, association, or organization conducting player-funded banked card games exclusively on an establishment-by-establishment basis: Five percent of the gross revenue received from conducting such card games;
B. Every person, association, or organization conducting player-funded banked card games and house banked card games, or house banked card games exclusively:
1. Beginning December 31, 1999, to December 30, 2000: Five percent of the gross revenue received from conducting such card games;
2. Beginning December 31, 2000, to December 30, 2001: Seven and one-half percent of the gross revenue received from conducting such card games; and
3. Beginning December 31, 2001: Ten percent of the gross revenue received from conducting such card games.
C. Taxpayers shall make such reports to the city of gross revenues from conducting such card games on forms, at such times as directed and under rules as adopted by the city clerk. (Ord. 2499-00 § 1, 2000; Ord. 2406-99 § 1, 1999; Ord. 1023-84 § 6, 1984.)