CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
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AN ORDINANCE relating to gambling taxes; eliminating the gambling tax on bingo games and raffles; exempting revenues from bingo games and raffles conducted by charitable or nonprofit organizations from the business license tax; removing the monthly installment requirement for punch board and pull tab taxes; and amending Sections 5.45.090, 5.52.030, and 5.55.040 of the Seattle Municipal Code.
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WHEREAS, under the Seattle Municipal Code, legal gambling activities are taxed under Chapter 5.52; and
WHEREAS, bingo games and raffles are among the gambling activities that are taxed by the City; and
WHEREAS, the tax on bingo games and raffles currently costs more to administer than it collects in annual receipts; and
WHEREAS, the tax on raffles conducted by nonprofit organizations reduces the proceeds available to the nonprofit organizations and can be difficult to administer; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Section 5.45.090 of the Seattle Municipal Code, last amended by Ordinance 126236, is amended as follows:
5.45.090 Exemptions
The provisions of this Chapter 5.45 and the licensing requirement in Section 5.55.030 shall not apply to the following:
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K. Gross receipts taxed under other Seattle Municipal Code sections. This Chapter 5.45 shall not apply to any person in respect to a business activity with respect to which tax liability is specifically imposed under the provisions of Chapter 5.48 or subsection((s 5.52.030.B.1 and 5.52.030.B.3 (bona fide charitable or nonprofit organization gambling activity, bingo, raffle, and fundraising activities))) 5.52.030.B.2, as amended.
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DD. Bingo and non-profit raffles. This Chapter 5.45 shall not apply to amounts derived as receipts from bingo games, or from raffles, conducted by any bona-fide charitable organization or bona-fide nonprofit organization.
Section 2. S...
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