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5.53.030 Tax Rate Imposed on Social Card Games.
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A. Pursuant to RCW 9.46.110 that allows a city to impose a tax on any gambling activity which is not prohibited by state law or city ordinance, social card games shall be taxed at ten (10) percent of gross revenue.

B. Lien. Taxes imposed under this chapter become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010. The lien shall attach on the date the tax becomes due and shall relate back and have priority against real and personal property to the same extent as ad valorem taxes.

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