Source: https://apps.leg.wa.gov/WAC/default.aspx?dispo=true&cite=230-05&full=true
Timestamp: 2020-08-05 15:04:12
Document Index: 733866948

Matched Legal Cases: ['§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230', '§ 230']

HTMLPDF 230-05-124 Quarterly license reports and quarterly license fees.
PDF230-05-101
Implementation of new permit and license fees.
WAC 230-05-102 through 230-05-175 apply to all:
(1) Permits or license years ending on or after June 30, 2018;
(2) Permits or licenses issued on or after July 1, 2018; and
(3) Other fees assessed in this chapter on or after July 1, 2018.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-101, filed 2/9/18, effective 5/1/18.]
PDF230-05-104
Defining "base license fee."
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-104, filed 2/9/18, effective 5/1/18.]
PDF230-05-106
Defining "maximum annual license fee."
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-106, filed 2/9/18, effective 5/1/18.]
PDF230-05-108
Defining "quarterly license fees."
"Quarterly license fees" means the licensee's gross gambling receipts from the previous quarter multiplied by the gross gambling receipts rate.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-108, filed 2/9/18, effective 5/1/18.]
PDF230-05-110
Defining "gross gambling receipts rate."
"Gross gambling receipts rate" is the rate listed in this chapter that licensees use to calculate their quarterly license fees.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-110, filed 2/9/18, effective 5/1/18.]
PDF230-05-112
Defining "gross gambling receipts."
(1) "Gross gambling receipts" means the amount due to any operator of an authorized activity as described in subsection (5) of this section.
(2) The amounts must be stated in U.S. currency.
(3) The value must be before any deductions for prizes or other expenses, such as over/short.
(5) Gross gambling receipts for authorized activities:
Gross gambling receipts include amounts due to any operator for:
(a) Punch board and pull-tab
Purchasing chances to play.
(b) Raffles and enhanced raffles
Purchasing chances to enter.
(c) Bingo
Fees or purchase of cards to participate.
(d) Amusement games
Amounts paid to play amusement games.
(e) Card games
• "Net win" from house-banked card games;
• Tournament entry fees;
• Administrative fees from player-supported jackpots;
• Fees to participate in nonhouse-banked card games.
(f) Manufacturers and distributors
(i) Fees from sales, rentals, leases, royalties, and service fees collected for the following gambling equipment in Washington to include, but not limited to:
• Bingo paper or bingo cards;
• Punch boards and pull-tabs;
• Devices for dispensing pull-tabs;
• Electronic devices for conducting, facilitating or accounting for the results of gambling activities;
• Dice;
• Gambling chips;
• Cash exchange terminals;
• Progressive meters;
• Gambling software;
• License agreements;
• Card shuffling devices;
• Graphical game layouts for table games;
• Ace finders or no-peek devices;
• Roulette wheels;
• Keno equipment;
• Tables manufactured exclusively for gambling purposes;
• Bet totalizers;
• Electronic devices for reading or displaying outcomes of gambling activities;
• Tribal lottery systems and components thereof.
(ii) Fees from the service, repair and modification of gambling equipment in Washington to include, but not limited to:
• Charges for labor and parts for repairing gambling equipment;
• Service fees related to gambling operations;
• Training or set-up fees;
• Maintenance contract fees related to gambling equipment and operations.
(g) Gambling service suppliers
Fees from gambling-related services provided in or to be used in Washington to include, but not limited to:
• Consulting, advisory or management services related to gambling;
• Interest from financing the purchase or lease of gambling equipment, infrastructure or facilities or equipment that supports gambling operations;
• Acting as a lending agent, loan services or placement agent;
• Assembly of components for gambling equipment to be used under a contract with a licensed manufacturer;
• Ongoing financial arrangements for gambling related software with a licensed manufacturer;
• Installing, integrating, maintaining, or servicing digital surveillance systems that allow direct access to the operating system;
• Training individuals to conduct authorized gambling activities;
• Performing testing and certification of tribal lottery systems in meeting requirements specified in the tribal-state compacts;
• Providing nonmanagement related recordkeeping or storage services for punch board and pull-tab operators;
• Ownership of proprietary games or equipment.
(h) Punch board/pull-tab service businesses
Providing nonmanagement related recordkeeping or storage services for punch board and pull-tab operators.
(i) Fund-raising event distributors
Fees from contracts to organize and conduct recreational gaming activities.
(j) Fund-raising events and agricultural fairs
Fees received from the operation of bingo, amusement games, raffles, lotteries, contests of chance, and/or net win from table games operated at a fund-raising event.
[Statutory Authority: RCW 9.46.070. WSR 20-08-095, § 230-05-112, filed 3/30/20, effective 4/30/20; WSR 18-05-026, § 230-05-112, filed 2/9/18, effective 5/1/18.]
PDF230-05-114
Defining "net win."
"Net win" means gross wagers received from gambling activities or fund-raising events minus the:
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-114, filed 2/9/18, effective 5/1/18.]
PDF230-05-116
Defining "quarterly license report."
"Quarterly license report" means the report:
(1) Filed by each licensed organization, annual permit holder and fund-raising event licensee thirty days after the end of each quarter; and
(2) Which includes the licensee's gross gambling receipts from the previous quarter multiplied by the gross gambling receipts rate to calculate the quarterly license fee due to the commission.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-116, filed 2/9/18, effective 5/1/18.]
PDF230-05-120
Paying annual license fee.
(1) All licensed organizations will pay annual license fees in up to five payments. The annual license fee includes:
(a) A base license fee paid with your:
(i) Initial application for a new license or permit; or
(ii) License renewal or annual permit application; and
(b) Quarterly license fees based on the gross gambling receipts reported on your quarterly license report.
(2) Licensed organizations starting a new activity will begin paying quarterly license fees on that activity upon completion of the first quarter, whether a partial or full quarter, after your license or annual permit was issued.
(3) Individual licensees will pay an annual license fee with their initial application or license renewal application.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-120, filed 2/9/18, effective 5/1/18.]
PDF230-05-122
Calculating quarterly license fees.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-122, filed 2/9/18, effective 5/1/18.]
PDF230-05-124
Quarterly license reports and quarterly license fees.
All licensed organizations must submit quarterly license reports and quarterly license fees to us for each licensed gambling activity beginning with the first quarter of their license year. The quarterly license fee is due with the quarterly license report.
(6) Be submitted for any period of time the license was valid, even if there was no gambling activity or the gambling license was not renewed.
[Statutory Authority: RCW 9.46.070. WSR 20-12-046, § 230-05-124, filed 5/28/20, effective 6/28/20; WSR 18-05-026, § 230-05-124, filed 2/9/18, effective 5/1/18.]
PDF230-05-125
Report gross gambling receipts on the quarterly license report.
(1) You must report your gross gambling receipts for each of your licensed gambling activities during the previous quarter on your quarterly license report.
(2) You must submit a quarterly license report even if you:
(a) Have paid the maximum annual license fee for your license year;
(b) You do not owe a quarterly license fee for the quarter;
(c) Have no gross gambling receipts to report;
(d) Close your business;
(e) Surrender your license;
(f) Do not renew your license; or
(g) Your license is revoked or suspended.
[Statutory Authority: RCW 9.46.070. WSR 18-11-055, § 230-05-125, filed 5/10/18, effective 6/10/18.]
PDF230-05-126
Online filing and payments required with waivers available upon request for good cause.
(a) Renewal application and base license fees; and
(b) Quarterly license fees; and
(c) Quarterly license reports.
(4) You must request a waiver when applying for a new license or permit.
(5) A waiver will cover all fees and reports required under subsection (1) of this section.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-126, filed 2/9/18, effective 5/1/18.]
PDF230-05-128
(1) You must renew online, unless you have received a waiver as outlined in this chapter and allow enough time to:
(2) If you have a waiver and are not renewing your license online, you must ensure a properly completed renewal application and all applicable license fees are received at our administrative office in Lacey at least fifteen days before the expiration date on the license.
(3) If you do not submit a properly completed renewal application and all fees and your license expires, you must immediately stop the gambling activity covered by your license.
(4) If your license expires, you must submit an application and you must not operate any gambling activity until a new license is issued.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-128, filed 2/9/18, effective 5/1/18.]
PDF230-05-132
PDF230-05-134
Amending quarterly license reports and changes to quarterly license fees paid.
(1) You must amend any previously submitted quarterly license reports immediately upon discovering a discrepancy in reporting your gross gambling receipts or quarterly license fees paid.
(2) Any additional quarterly license fees due as a result of an amended quarterly license report will be due immediately upon filing your amended quarterly license report. You may face administrative action against your license for failing to accurately report. If you overpaid your quarterly license fees, you may receive a refund after we deduct our processing costs.
(3) You must submit amended quarterly license reports and any related payments to us online unless you have a waiver.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-134, filed 2/9/18, effective 5/1/18.]
PDF230-05-136
Prorating or refunding fees.
(1) We may prorate organization license fees when we adjust expiration dates to schedule our workload.
(2) We may adjust expiration dates to end on the same day for organizations licensed for more than one activity. Whenever we adjust license expiration dates under this provision, we may prorate the required fees.
(3) We will not prorate or refund fees when:
(a) You discontinue your gambling activities; or
(b) You voluntarily surrender your license or permit; or
(c) We suspend or revoke your license.
(4) We keep a portion of your application or license fees for processing costs when:
(a) We deny or administratively close your application; or
(b) You withdraw your application; or
(c) You overpaid us; or
(d) We received duplicate license fees.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-136, filed 2/9/18, effective 5/1/18.]
PDF230-05-138
Returned payments.
(1) If your bank returns your payment to us for any reason, you must:
(a) Pay us in full, by certified check, money order, or cash, within five days of notification; and
(b) Reimburse our processing costs which would include, but not be limited to, time spent notifying you and seeking payment.
(2) If you fail to pay within five days of notification:
(a) We will administratively close your application; or
(b) Your license expires and all gambling activity must stop; or
(c) Administrative action may be taken against your license(s).
(3) If we administratively close your application or your license expires, you must give us a new application with fees paid by certified check, money order, or cash in order to be considered for a license.
[Statutory Authority: RCW 9.46.070. WSR 20-08-095, § 230-05-138, filed 3/30/20, effective 4/30/20; WSR 18-05-026, § 230-05-138, filed 2/9/18, effective 5/1/18.]
PDF230-05-140
(1) You must pay all outstanding fees assessed and owed if you:
(a) Stop operating the gambling activity; or
(b) Close your business; or
(c) Surrender your license; or
(d) Do not renew your license; or
(e) Your license is revoked.
(2) If you do not pay, we may take action against other licenses you hold or refer the debt to collections, or both.
(3) Licensees will be responsible for paying any outstanding license fees, including late fees, and any additional licensing or processing costs associated with the collection of these fees before a licensing suspension is lifted or any new licensing application is approved.
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-140, filed 2/9/18, effective 5/1/18.]
PDF230-05-142
Fees for review of gambling equipment, supplies, services, or games.
(1) You must apply to us if you want to submit gambling equipment, supplies, services, or games for our review.
(2) You must pay the application deposit before we perform the review.
(3) You must also reimburse us for any additional costs of the review.
[Statutory Authority: RCW 9.46.070. WSR 20-08-095, § 230-05-142, filed 3/30/20, effective 4/30/20; WSR 18-05-026, § 230-05-142, filed 2/9/18, effective 5/1/18.]
PDF230-05-160
Charitable or nonprofit organization fees.
(1) Annual licenses:
Card games - House-banked
Card games - Nonhouse-banked
Fund-raising equipment distributor
Punch board/pull-tabs
Raffle - Credit Union
(2) Event licenses or permits:
Special property bingo/change of bingo premises
(3) Change fees:
Fund-raising event location, date, or time
(4) Other fees:
Review, inspection, and/or evaluation of gambling equipment, supplies, services, games, or schemes
[Statutory Authority: RCW 9.46.070. WSR 20-04-011, § 230-05-160, filed 1/24/20, effective 2/24/20; WSR 18-05-026, § 230-05-160, filed 2/9/18, effective 5/1/18.]
PDF230-05-165
Commercial stimulant organization fees.
All commercial stimulant organizations must pay the following fees:
Punch boards/pull-tabs
(2) Change fees:
Corporate stock/limited liability company shares/units
(3) Other fees:
[Statutory Authority: RCW 9.46.070. WSR 18-05-026, § 230-05-165, filed 2/9/18, effective 5/1/18.]
PDF230-05-170
Fees for other businesses.
(1) Annual licenses or permits:
Fund-raising event distributor
Punch board/pull-tab service business permit
(2) Events or permits:
Defective punch board/pull-tab cost recovery fees
Pre- and post-licensing investigations
Review, inspection, and/or evaluation of gambling equipment, supplies, services, games, schemes, or group 12 amusement games
[Statutory Authority: RCW 9.46.070. WSR 18-11-055, § 230-05-170, filed 5/10/18, effective 6/10/18.]
PDF230-05-175
Individual license fees.
[Statutory Authority: RCW 9.46.070. WSR 18-08-053, § 230-05-175, filed 3/30/18, effective 5/1/18.]