TAXES & CITY FINANCES

Other Taxes — Utility, Gambling, and Admissions Taxes

Utility Tax:  This tax is similar to the business and occupation (B&O) tax, but is imposed on utility businesses. Business activities subject to this tax are cellular phone, garbage collections, gas distribution, light and power, sewerage, telephone, and water distribution. The utility tax rate is six percent.

Gambling Tax:  All persons, associations, and organizations that have been licensed by the Washington State Gambling Commission are required to pay gambling tax. Gambling activities include bingo games, raffles, amusement games, punchboard, pulltabs, and social card games. The tax rates range between 2.0 and 7.5 percent.

Admissions Tax:  Persons who pay an admission charge for entrance to an event or establishment are subject to the admissions tax. The admissions tax is collected by the business charging the admission and computed on the ticket price. The rate is equal to five percent.