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Apr
20

Gambling taxes for businesses, non-profits and charities

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Gambling taxes for businesses, non-profits and charities

Businesses, nonprofits and charities that run gambling or gaming operations are required to send quarterly gambling tax returns to King County Treasury. In this section, download the appropriate reporting forms, get information about where and how to send payments, and learn about what kinds of gambling activities are taxable.

Download gambling tax forms

For businesses (PDF)

For non-profits and charities (PDF)

In this section

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 due May 1
  • Second quarter due August 1
  • Third quarter due November 1
  • Fourth quarter due February 1

Other information

  • Payments must be postmarked or in our office on 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, close, sell, or transfer your business.

Late penalties

Payments received or postmarked after the due date must include the penalty.

  • 1 to 17 days late the penalty is 10% of the total due
  • 18 to 40 days late, the 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 send payment

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:

Department of Executive Services
Treasury Operations
Attn: Gambling Tax
King Street Center
201 South Jackson Street, Ste 710
Seattle, WA 98104-2340

Gambling Taxes – RCW 9.46.110

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 punchboards and pull-tabs 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 under the authority of this chapter 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 five thousand dollars per year, less the amount awarded as cash or merchandise prizes.
  • No tax shall be imposed on the first ten thousand dollars 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 punchboards and pull-tabs 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 punchboards and pull-tabs 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.

For more information or questions, contact gamblingtax@kingcounty.gov.

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