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Gambling Tax
The city of University Place assesses gambling tax on gambling operations. The rates areas follows:
| Activity | University Place | Max Amount Authorized Under Washington State Law |
|---|---|---|
| Pull Tabs | 5% of gross receipts | 5% of gross receipts or 10% of net receipts |
| Punch Boards | 5% of gross receipts | 5% of gross receipts or 10% of net receipts |
| Bingo | 5% of net receipts | 5% of net receipts |
| Raffles | 5% of net receipts | 5% of net receipts |
| Amusement Games | 2% of net receipts | 2% of net receipts |
| Card Games | 20% of gross receipts | 20% of gross receipts |
Charitable or nonprofit organizations, as defined by RCW 9.46.0209, conducting bingo, raffles, amusement games, or gambling within the City of University Place shall be exempt from payment of gambling taxes to the city.
Gambling taxes are due in monthly installments and must be remitted, along with the Gambling Tax Return - for Profit (PDF) by the 15th day of the month following the month in which the tax was accrued.
Payments not remitted to the City of University Place by the due date will accrue the following penalties and interest:
- 1 to 10 days late – 10% penalty;
- 11 to 20 days late – 15% penalty;
- 21 to 30 days late – 20% penalty;
- 31 to 60 days late – 25% penalty; and
- Interest will be charged on all taxes due at a rate of 1% per month that said amounts are past due.
Please see UPMC 4.30 for additional information.