FAQ
Administrative Case Process & Appeals
Washington State Gambling Commission
P.O. Box 42400
Olympia, WA 98504
360-486-3440
360-486-3629 (fax)
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 $48 million in local gambling taxes for the fiscal year ending June 30, 2005 (about
$3 million more than in 2004).
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 |
|---|---|---|
| Cardrooms | 20% | Gross Receipts |
| Raffle | 5% | Net Receipts; the first $10,000 cannot be taxed |
| Bingo | 5% | Net receipts |
| Punchboards and Pull-Tabs - Commercial | 5% 10% |
Gross Receipts, or Net Receipts (Chosen via Local Ordinance) |
| Punchboards and Pull-Tabs - Charitable | 10% | Net Receipts |
| Amusement Games | 2% | Net Receipts; however, cannot exceed actual enforcement costs |
