RMC 5.16, Admissions Taxes

Admissions Tax Overview:

• A tax of $0.01 on each $0.20 or fraction thereof paid for admission to any place. 
• The tax applies only if the admission charge exceeds $0.10.
• Refer to RMC for exemptions. 

Tax Return Filing Requirements: 

Who must file? Anyone who collects payment for admission.
When? A return must be made for the preceding monthly period.
What to file? A completed tax return form as required by the Director of Finance and remittance (payment) of the tax due. 

Note:  Annual returns: The Finance Director may also require an additional, verified annual return for audit or verification purposes.

RMC 9.30,  Gambling

Taxe Rates by Activity

•   Bingo, Raffles, Fishing Derbies (gross revenue minus prizes paid):  5%
•   Social Card Games (gross revenue minus prizes paid):  10%
•   Punch Boards/Pull Tabs (gross receipts - no deduction for prizes):  5%
•   Amusement Games (gross receipts minus prizes awarded):  2%
•   Refer to RMC 9.30.55 for those exempt from the gambling tax.

Tax Due Dates:
 - January 20 (for July-December of previous year)
 - July 20 (for January-June of current year)
 - Refer to RMC 9.30.060(B) for other reporting due date options

Submit payment to:
City of Richland
Customer Service MS-10
625 Swift Blvd.
Richland, WA 99352

 *Note: Organizations must maintain accounting records to substantiate revenues and prizes awarded. These records must be available for city inspection at reasonable times and under reasonable circumstances. 

The total sales tax rate in Richland is 8.7%.

The City’s share is 0.85 percent for general City purposes, calculated as follows: The City levies a local sales and use tax rate of 1.0 percent to fund general government programs. Of the 1.0 percent, 0.15 percent is passed on to Benton County per state law.

RMC 5.20, Utility Occupation Tax

The City imposes utility taxes on the gross revenues of providers of the following services, including City-owned utilities:

 
The City receives utility taxes directly from service providers. 

Washington State Tax Manual