Gambling tax collection
Before you can request our assistance
You must have sent a letter to the licensee notifying them of their delinquent taxes. The letter, at a minimum, should identify the calendar quarter of the delinquent taxes and the amount due.
How to request our assistance
Email your request for assistance to our legal unit at legal@wsgc.wa.gov. The request must include at least:
- Licensee name
- Licensee number
- A copy of the the most recent delinquent tax letter you sent the licensee.
After we receive your request
We will send the licensee a notice that failure to pay the gambling tax due may result in action against their license. You will receive a copy of the letter when we send it.
What to do if the licensee does not respond to our letter
If you email our legal unit to notify us the licensee has not responded with payment within 15 business days of the date of the letter, we will send a follow-up letter. You will receive a copy of the follow-up when we send it.
What to do if the licensee does not pay
If the licensee does not pay within 15 business days of the follow-up letter, you can send us a sworn affidavit formally requesting we suspend or revoke the licensee's gambling license.
The affidavit should include at least the following:
- Total gambling taxes due
- The time period(s) for which the taxes are due
- Your collection efforts
- The licensee's response to your efforts
- A copy of the law or ordinance that authorizes you to tax gambling activities
- Copies of any citations or complaints you may have already issued to the licensee for failure to pay taxes
- Copies of any police reports you may have filed regarding the delinquent taxes (In those cases where you have already filed civil or criminal charges against the licensee, you will likely have a police report or some other type of report)
- Information concerning whether you have taken action against the licensee's business license, if one is issued by your jurisdiction.
After we receive your sworn affidavit, we will contact the licensee and notify them of pending charges to revoke their license(s). We will encourage the licensee to immediately contact you to make arrangements to bring their taxes current. If they do not contact you, administrative charges will be prepared and submitted to our Director.
Issuing charges
After the Director issues charges, the licensee has 20 days to request a hearing. If we receive a request for hearing, we will proceed with settlement negotiations. In most cases, we will agree to defer revocation or suspension of the business's gambling license if the licensee will agree to a payment plan.
If we do not receive a request for hearing or the licensee does not agree to the settlement, we will proceed to an administrative hearing. At the hearing, we will ask the Administrative Law Judge (ALJ) to revoke or suspend the business's gambling license(s).
The ALJ generally issues their initial orders 45 to 60 days after the hearing. The licensee then has 20 days to submit a Petition for Review (an appeal) to the Commissioners. Appeals before the Commissioners usually take an additional 120 days.
Although licensees may appeal the Commission's Final Order to Superior Court, most licensees do not choose to do this.