Frequently Asked Questions

Gambling Tax

The state does not collect a gambling tax.

RCW 9.46.110 allows local cities, counties or towns to tax gambling receipts. The maximum limitations are set forth in the law and are listed below.

Licensees reported paying about $29.2 million in local gambling taxes for the fiscal year ending June 30, 2013 (about $1.3 million less than in 2012)

If you are a city/county/town and a business in your jurisdiction has not paid, or is late paying gambling taxes, we can assist you in collecting the late taxes.

When Local Gambling Taxes Are Late

Activity Maximum Basis
Amusement Games 2 % Net Receipts; however, cannot exceed actual enforcement costs
Bingo 5 % Net receipts
Cardrooms 20 % Gross Receipts
Punchboards and Pull Tabs - Charitable 10 % Net Receipts
Punchboards and Pull Tabs - Commercial 5 %
10 %
Gross Receipts, or
Net Receipts
(Chosen via Local Ordinance)
Raffle 5 % Net Receipts; the first $10,000 cannot be taxed

 


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Page last updated 01/09/2014 11:13 AM
Washington State Gambling Commission

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