The Town of Darrington has levied upon all persons authorized to conduct any gambling activity within the town taxes as follows:
A. Punchboards and/or Pulltabs. These activities shall be taxed at a rate of five percent of the gross receipts therefrom.
B. Social Card Games. These activities shall be taxed at a rate of five percent of the gross receipts therefrom, provided that the tax provided for in this subsection shall apply solely to those social card games conducted in a “public card room” as defined in Washington Administrative Code 230-02-410.
These taxes imposed by this chapter on social card games conducted in public card rooms shall be collected quarterly by the town clerk. Such taxes and the collection thereof shall be based on the quarterly reports which each licensee, for operation of a social or public card room, is required to keep as mandated by the Gambling Commission in Washington Administrative Code 230-08-160 and by any other administrative ruling promulgated by the Washington State Gambling Commission. Such reports shall be filed by the taxpayer with the town clerk under the same conditions and same frequency as they are required to be filed and with the Washington State Gambling Commission.