Various Tax Revenues
Admission taxes are collected at the rate of 2.5% and imposed on everyone who pays an admission charge anywhere. This can be in the form of a cover charge or a ticket price for entrance into a facility.
The city charges a gambling tax to those organizations authorized under the laws of the State of Washington. Taxes are levied at the rate of:
- 5% of gross receipts for raffles (for non-profit organizations - please refer to PMC 9.28.030)
- 5% for bingo
- 10% for gross receipts from punchboards/pulltabs
- 10% of the gross revenues for social card games
Leaseholders Excise Taxes
Organizations who don't pay property tax on real property must pay leasehold excise tax if they rent that property to organizations who are not exempt from paying property taxes. That tax is 12.84% of the amount of the rent.
Liquor Excise Taxes
The price of liquor in the State of Washington is comprised of several components. There is, of course, the standard cost of goods sold, which includes the cost from the manufacturer and the delivery price of the alcohol. The federal and state taxes are applied to the cost, as well as mark-up for the Liquor Control Board costs and surcharges imposed by the Liquor Control Board. The taxes are distributed according to the state law in RCW Chapter 82, and surcharges are distributed according to Liquor Control Board policy.
All cities and counties receive a portion of the liquor tax collected by the state based on population.
Lodging Excise Tax
The city collects a lodging excise tax of 4% on the sale of charge for lodging.