Revised Code of Washington

Wash. Rev. Code § 9.46.113 (2026)

✓ current as of May 2026

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Any county, city or town which collects a tax on gambling activities authorized pursuant to RCW 9.46.110 must use the revenue from such tax primarily for the purpose of public safety.

[ 2010 c 127 s 6; 1975 1st ex.s. c 166 s 11.]

Notes:

Severability—1975 1st ex.s. c 166: See note following RCW 9.46.090.

Notes of Decisions

Cited in 4 cases, 1991–2013 · leading case: Am. Legion Post No. 32 v. City of Walla Walla, 802 P.2d 784 (Wash. 1991).

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Am. Legion Post No. 32 v. City of Walla Walla, 802 P.2d 784 (Wash. 1991). · cites it 11× “RCW 9.46.113 requires that gambling tax be used primarily for the enforcement of the gambling act.”

Dioxin/Organochlorine Ctr. v. Dep't of Ecology, 837 P.2d 1007 (Wash. 1992). “The only jurisdictional question in American Legion was how the word "primarily” was to be interpreted within the meaning of RCW 9.46.113, and neither party asserted that the term should be given anything other than its usual and ordinary meaning.”

State v. Lau, 300 P.3d 838 (Wash. Ct. App. 2013). · cites it 3× “” Former RCW 9.46.113 (1975) states: Any county, city or town which collects a tax on gambling activities authorized pursuant to RCW 9.”

State Of Washington v. William Lau (Wash. Ct. App. 2013). · cites it 3× “" 7Former RCW 9.46.113 (1975) states: Any county, city or town which collects a tax on gambling activities authorized pursuant to RCW 9.”

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