[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302173-105":53,"doc-detail-302173-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","ordinance-23-taxation-of-certain-gambling-activities-in-the-city-of-liberty-lake-section-1-definitions","Ordinance 23 - Taxation of Certain Gambling Activities in the City of Liberty Lake - Section 1 Definitions","","An ordinance of the City of Liberty Lake, Washington establishes taxation for certain gambling activities within city jurisdiction and sets penalties for violations. It defines key terms by reference to Washington statutes and state gambling commission rules, imposes specific tax rates on categories such as bingo, raffles, punchboards and pulltabs, social card playing, and authorized amusement games. The ordinance provides exemptions and conditions for qualifying charitable or nonprofit organizations, and it describes quarterly payment and delinquency procedures including lien authority and tax collection administration.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/ordinance-23-taxation-of-certain-gambling-activities-in-the-city-of-liberty-lake-section-1-definitions/302173/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/ordinance-23-taxation-of-certain-gambling-activities-in-the-city-of-liberty-lake-section-1-definitions/302173.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What activities are taxed under Ordinance No. 23?","Question",{"text":109,"@type":110},"The ordinance taxes bingo and raffles, punchboards and pulltabs, social card playing, and certain authorized amusement games within the city limits.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What tax rates apply to different gambling activities?",{"text":114,"@type":110},"Bingo and raffles are taxed at 5% of gross receipts (minus cash or merchandise prizes). Punchboards and pulltabs are generally 5%, while bona fide charitable or nonprofit organizations pay 10%. Social card playing is taxed at 15%, and authorized amusement games are taxed at 2% of gross receipts (minus prizes).",{"name":116,"@type":107,"acceptedAnswer":117},"Are charitable or nonprofit organizations exempt from these taxes?",{"text":118,"@type":110},"Yes. Certain charitable or nonprofit organizations may be exempt when they meet conditions including no paid operating or management personnel and limits on annual gross receipts, and the ordinance also addresses exemptions for the first portion of raffle gross receipts.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},302173,1790432821,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","CITY OF LIBERTY LAKESPOKANE COUNTY,WASHINGTONORDINANCE NO.23  \nAN ORDINANCE OF THE CITY OF LIBERTY LAKE,WASHINGTON,PROVIDINGFOR THE TAXATION OF CERTAIN GAMBLING ACTIVITIES,PROVIDINGPENALTIES FOR VIOLATION THEREOF AND ESTABLISHING AN EFFECTIVEDATE.  \nWHEREAS,RCW 9.46.110 empowers cities to provide for the taxing of any gamblingactivities within its jurisdiction;and  \nWHEREAS,the City Council of the City of Liberty Lake finds that it is in the bestinterest of the City to impose a gambling tax on certain gambling activities,  \nNOW,THEREFORE,the City Council of the City of Liberty Lake,Washington,doordain as follows:  \nSection 1.  Definitions.For the purposes of this Ordinance,the terms used hereinshall have the meanings provided in Chapter 9.46 RCW,as the same now exists or may hereafterbe amended,and as further provided by the rules and regulations of the Washington StateGambling Commission,as set forth in Chapter 230 of the Washington Administrative Code asthe same nów exists or may hereafter be amended,unless otherwise specifically provided herein.  \nSection 2.  Imposition of Tax.Pursuant to RCW 9.46.110 as the same now exists ormay hereafter be amended,there is levied upon all persons,associations or organizationsconducting or operating in the City any of the activities listed below a tax to be paid to the City,in the amount hereinafter specified:  \nA.   Bingo and raffles:A tax in the amount equal to five percent(5%)of thegross receipts from a bingo game or raffle,less the amount awarded as cash ormerchandise prizes.  \nB.   Punchboards and pulltabs  \n(1)  Commercial stimulant operators shall pay a tax in anamount equal to five percent (5%)of the gross receipts from theoperation of punchboards and pulltabs;  \n(2)  Bona fide charitable or nonprofit organizations shall pay atax in an amount equal to ten percent(10%)of the gross receiptsfrom the operation of the games,less the amount awarded as prizesor merchandise.  \n1  \nC.   Social card playing:Operators shall pay a tax equal to fifteen percent(15%)of the gross receipts from such games.  \nD.  Amusement games which are authorized for operation pursuant to theprovisions of the Washington Administrative Code shall be subject to the levy ofa tax in the amount of two percent (2%)of the gross receipts from the amusementgame,less the amount awarded as prizes.Such tax is for the purpose of providingthe City's actual costs of enforcement of the laws of the State of Washington andthe City's ordinances.  \n# Section 3.Exemptions-Charitable and Nonprofit Organizations.\n\nA.   Bingo and amusement games conducted by a bona fide charitable ornonprofit organization shall be exempt from the tax imposed by Section 2,whensuch organization has no paid operating or management personnel,and its grossreceipts from bingo or amusement games,or a combination thereof,does notexceed $5,000 per year,less the amount awarded as cash,merchandise or prizes.  \nB.   No tax may be imposed on the first $10,000 of gross receipts,less theamount awarded as cash or merchandise prizes,from raffles conducted by anybona fide charitable or nonprofit organization as defined in RCW9.46.110.  \nSection 4.   Payment of Tax.The tax imposed by this Ordinance shall be due andpayable in quarterly installments,and remitted to the City Clerk/Treasurer,together with therequired information on the return form(s),as prescribed by the City Clerk/Treasurer,on orbefore the 15th day of month succeeding the quarterly period in which the tax accrued.Any taxremaining unpaid on the 16th day of the month next succeeding the quarterly period in which thetax accrued shall be delinquent,PROVIDED HOWEVER:  \nA.   Whenever an entity subject to the tax imposed by this Ordinance ceasesthe taxable activity for a period of more than two consecutive calendar months thetax shallbecome due and payable on the 10th calendar day following the last dateof business.  \nB.   Whenever the City Clerk/Treasurer,upon the concurrence of the CityAdministrator,determines b","cbCaimvzxgTmceWc","https://ap.wps.com/l/cbCaimvzxgTmceWc","pdf",312764,"English","# Taxation of Certain Gambling Activities\n## Definitions\n## Imposition of Tax\n## Exemptions for Charitable and Nonprofit Organizations\n## Payment of Tax\n## Administration of Collection\n## Delinquent Taxes, Lien Authorized, Collection Actions","[{\"question\":\"What activities are taxed under Ordinance No. 23?\",\"answer\":\"The ordinance taxes bingo and raffles, punchboards and pulltabs, social card playing, and certain authorized amusement games within the city limits.\"},{\"question\":\"What tax rates apply to different gambling activities?\",\"answer\":\"Bingo and raffles are taxed at 5% of gross receipts (minus cash or merchandise prizes). Punchboards and pulltabs are generally 5%, while bona fide charitable or nonprofit organizations pay 10%. Social card playing is taxed at 15%, and authorized amusement games are taxed at 2% of gross receipts (minus prizes).\"},{\"question\":\"Are charitable or nonprofit organizations exempt from these taxes?\",\"answer\":\"Yes. Certain charitable or nonprofit organizations may be exempt when they meet conditions including no paid operating or management personnel and limits on annual gross receipts, and the ordinance also addresses exemptions for the first portion of raffle gross receipts.\"}]","Ordinance 23 - Taxation of Certain Gambling Activities in the City of Liberty Lake - Section 1 Definitions | PDF",1789790002]