Gambling Taxes

Taxable Activities


Bingo and Raffles


Bingo and raffles will be taxed in the amount of 5% of the gross revenue received there from less the amount to be paid for or as prizes.


Pull Tabs and Punch Boards

Pull tabs and punch boards will be taxed in the amount of 2% of the gross receipts directly from the operation of each game.


Card Playing

Card playing will be taxed in the amount of 10% of the gross receipts received as fees charged persons for the privilege of playing in card games.


Amusement Games


In no event shall the taxation of amusement games exceed 2% of the gross revenue less the amount paid for as prizes.

Forms to File

Tax Return

The gambling tax return has been revised to reflect the new rates and new due dates. Please make sure you are using the current gambling tax return revised in December 2016.

Quarterly Reports
Reports must be attached to the gambling tax return at the end of each quarter.

Monthly Income Summary

The monthly income summary must be attached to the new tax return each month. If the monthly income summary is not attached to your monthly tax return, your return will be considered late.

See the Washington State Gambling Commission to download your Washington State gambling tax packets.

Declaration of Intent

In the event new ownership takes place, a new declaration of intent to conduct gambling activities is required and must be filed with the Finance Department prior to the re-commencement of the activity following expiration, suspension or revocation of any license.