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Gambling taxes
Learn who is subject to gambling taxes, what activities are subject to gambling taxes, get information about where and how to send payments, and obtain the correct forms
Businesses, nonprofits, and charities that run gambling or gaming operations are required to send quarterly gambling tax returns to King County Treasury. For more information, contact us at GamblingTax@kingcounty.gov.
Deadlines
Payments are due on the first day of the month, two months after the end of each quarter, or the next business day if the first falls on a weekend or holiday.
- First quarter: May 1
- Second quarter: August 1
- Third quarter: November 1
- Fourth quarter: February 1
Payments must be postmarked or in our office on or before the due date. A gambling tax return must be returned even if there is no activity. Please notify Treasury Operations if you discontinue the activity, or close, sell, or transfer your business.
Late penalties
Payments received or postmarked after the due date must include the penalty.
- One to 17 days late: penalty is 10% of the total due
- 18 to 40 days late: penalty is 15% of the total due
Failure to pay within 40 days of the due date is a violation and may result in misdemeanor charges being filed against the officers or operators of the organization.
How and where to pay
Payment must be in certified funds only: cash, cashier’s checks, or money orders payable to King County Treasury. No business or personal checks will be accepted for payment of gambling taxes.
Send payments to:
King County Treasury Operations
Attn: Gambling Tax
201 S. Jackson St., Ste. 710
Seattle, WA 98104
Tax forms
Taxable activities
Bingo and Raffles
Taxation of bingo and raffles shall never be in an amount greater than five percent of the gross receipts from a bingo game or raffle, less the amount awarded as cash or merchandise prizes.
Amusement Games
Taxation of amusement games shall only be in an amount sufficient to pay the actual costs of enforcement of the provisions of this chapter by the county, city, or town law enforcement agency and in no event shall such taxation exceed two percent of the gross receipts from the amusement game less the amount awarded as prizes.
Pull Tabs and Punchboards
Taxation of pull tabs and punchboards for commercial stimulant operators may be based on gross receipts from the operation of the games, and may not exceed a rate of five percent, or may be based on gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes, and may not exceed a rate of ten percent.
Card Playing
Taxation of social card games may not exceed twenty percent of the gross revenue from such games.
Bona fide charitable or nonprofit organizations
No tax shall be imposed on bingo or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in this chapter, which organization has no paid operating or management personnel and has gross receipts from bingo or amusement games, or a combination thereof, not exceeding $5,000 per year, less the amount awarded as cash or merchandise prizes.
No tax shall be imposed on the first $10,000 of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization as defined in this chapter.
Taxation of pull tabs and punchboards for bona fide charitable or nonprofit organizations is based on gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes, and shall not exceed a rate of ten percent. At the option of the county, city-county, city, or town, the taxation of pull tabs and punchboards for commercial stimulant operators may be based on gross receipts from the operation of the games, and may not exceed a rate of five percent, or may be based on gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes, and may not exceed a rate of ten percent.