Gambling taxes

Revised Code of Washington 9.46.110 (app.leg.wa.gov) allows local cities, counties or towns to tax gambling receipts. We've provided a summary of the activities that can be taxed and their maximum rates. Contact your local jurisdiction directly if you have specific rate or reporting questions.

The maximum limitations are set forth in the law and are listed below.

Amusement games

Maximum rate: 2% of gross receipts minus amount awarded as prizes.

Other restrictions: The amount collected cannot exceed the costs of enforcement.

Bingo

Maximum rate: 5% of gross receipts minus amount awarded as cash or merchandise prizes.

Cardrooms

Maximum rate: 20% of gross revenue.

Punchboards and pull-tabs

Bona fide charitable or nonprofit organizations

Maximum rate: 10% of gross receipts minus amount awarded as cash or merchandise prizes.

Commercial stimulant

Maximum rate: 5% or gross receipts OR 10% of gross receipts minus amount awarded as cash or merchandise prizes.

Raffle

Maximum rate: 5% of gross receipts minus amount awarded as cash or merchandise prizes.

Other restrictions: The first $10,000 of gross receipts minus amount awarded as cash or merchandise prizes is exempt from taxation for bona fide charitable on nonprofit organizations.