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首页 » 监管 & 执行 » Gambling Tax

Gambling Tax

The 状态 does not collect a gambling tax.

RCW 9.46.110 allows local cities, counties or towns to tax gambling receipts. The maximum limitations are set forth in the law and are listed below.

活动

最大

Amusement Games

2% of net receipts; cannot exceed actual enforcement costs

宾戈游戏

5% of net receipts

桥牌室

20% of gross receipts

Punchboards and Pull-tabs – Charitable

10% of net receipts

Punchboards and Pull-tabs – Commercial

5% of gross receipts or 10% of net receipts

抽奖活动

5% of net receipts; first $10,000 cannot be taxed

 

Need Assistance Collecting Gambling Taxes?

If you are a city, county or town, and a business in your jurisdiction has not paid, or is late paying gambling taxes, we can assist you in collecting late taxes.

当前的赌博法律和规则,给予委员会权力撤销或暂停赌博执照时,被许可人未能支付税款

有一条法律和一条规则规定,当被许可人不纳税时,委员会有权吊销或暂停赌博执照. Which one we will use, and whether the city/county first needs a judgment, depends on when the taxes were originally due.

WAC 230-03-085(3)及(4)列明,若持牌人表现出故意不遵守有关条例,欧洲委员会可暂停或吊销牌照, 法规, administrative rules, or court orders, whether at the local, 状态, or federal level, 或者没有向当地税务机关缴纳赌博税,当地税务机关请求手机购彩app采取行动.

RCW 9.46.075(4)规定,如持牌人被定罪,委员会可暂停或吊销牌照, or pleaded guilty to, willful failure to make required payments to a 政府ernmental agency.

地方税务机关应采取的步骤,以获得委员会工作人员的协助

  1. 寄一份你最近寄给被许可人的关于拖欠税款的信件的副本. This letter should 状态 the total taxes due and for which quarters. We will then send the licensee a letter, 如果通知他们不缴纳赌博税,就会危及他们的赌博执照. 你的办公室将被复制在这封信上,这样你就会知道它什么时候被发送给被许可人.
  2. 一些税务机关报告说,被许可人在收到这些信件后已经缴纳了税款. 如果这些信件是在被许可人欠市政府一大笔债务之前寄出的,那么它是最有效的. 因此,如果你有一个许可证是落后几个季度,请随时通知我这一点.
  3. 如果被许可人没有在合理的时间内联系当地司法机关, notify us and we will send a follow-up letter. We will not automatically send a second letter. We need to hear from you.
  4. If, after the second letter is sent, the licensee still does not respond, you may submit an affidavit (sworn 状态ment, under penalty of perjury). In your affidavit, 你应该正式请求委员会吊销或暂停该组织的许可证,并包括以下内容:
    1. The total gambling taxes due.
    2. The time period(s) for which the taxes are due.
    3. The collection efforts your office has made.
    4. The licensee's response to your efforts.
    5. 授权该市对赌博活动征税的法律或条例的副本.
    6. 市政府可能已经向被许可人发出的任何未缴税传票或投诉的复印件.
    7. 市政府可能已经书面提交的任何关于拖欠税款的警方报告的复印件(在那些已经对持证人提起民事或刑事指控的案件中), the city will likely have a police report or some other type of report).
    8. 有关该市是否对被许可人的营业执照采取行动的信息. 委员会的工作人员被告知,这是大多数城市的一个选择,因为他们通常会给企业颁发单独的许可证.

What Happens After the City or County Submits a Sworn Affidavit?

After the local jurisdiction submits the sworn affidavit described above, we will contact the licensee, and warn them of pending charges to revoke their license(s). 手机购彩app将鼓励被许可人立即联系市或县,以安排使他们的税收流动. 如果不成功,将准备行政费用,并提交主任.

局长在决定是否提出指控时将考虑的标准.

署长在决定是否向持牌人发出行政指控时,会考虑的主要准则是你的誓章内的内容.

在下列情况下,署长可能不会发出行政收费:

  1. The amount of gambling taxes due is relatively small (under $3,000.00); or
  2. The licensee is only one quarter late; or
  3. The licensee has made some effort to pay the delinquent taxes; or
  4. 被许可人已经支付了应交的税款,但没有支付相关的罚款和利息.

Of course, there are exceptions to these generalities. 因此, if your office is unsure whether a case is worth referring, you are welcome to call the Communications and Legal Division.

What Happens After Charges Are Issued?

在署长发出指控后,持牌人有20天时间要求聆讯. 手机购彩app将在接到听证会请求后,进行和解协商。. In most cases, 如果被许可人同意支付计划,手机购彩app将同意推迟吊销或暂停营业的赌博执照. 大多数城市也更喜欢这种选择,因为他们的目标是收税.

但如果不能接受,将进行行政听证会。. At the hearing, 手机购彩app将要求行政法法官(ALJ)撤销或暂停营业执照(s). ALJ's usually issue their Initial Orders 45 to 60 days after the hearing. 然后,被许可人有20天的时间向专员提交审查申请书(上诉). Appeals before the Commissioners usually take an additional 120 days. 虽然持牌人可就委员会的最终命令向高等法院提出上诉, most licensees do not choose to do this.

当持牌人与税务机关就是否应缴纳赌博税发生争执时,委员会职员的一般反应是什么?

有时, 持牌人打电话解释说,他们与市政府就赌博税发生了争执. Commission staff will usually tell the licensee that these disputes are between them and their taxing authority; therefore, the Commission will not get involved.

然而, 如果被许可人与市/县就他们的赌博税有真正的争议, 署长在决定是否就持牌人未缴付税款向持牌人发出行政指控时,会考虑这一因素. 例如, 一些市和县最近发现,它们在自己的管辖范围内拥有许可证, of which they were not previously aware, who should have been paying gambling taxes. In some cases, the taxing authorities are now asserting the licensees owe back taxes, 处罚, and interest. We would consider this a genuine dispute. 此外, 主管可能只会采取行政行动,如果持牌人在收到市或县征收赌博税的通知后拖欠税款.