• Bingo and Raffles
  Bingo and Raffles will be taxed in the amount of FIVE PERCENT of the gross revenue received there from less the amount to be paid for or as prizes.
  
  
• Pull Tabs and Punchboards
  Pull-Tabs and Punchboards will be taxed in the amount of TWO PERCENT of the gross receipts directly from the operation of each game.
  
  
• Card Playing
  Card Playing will be taxed in the amount of TEN PERCENT of the gross receipts received as fees charged persons for the privilege of playing in card games.
  
  
• Amusement Games
  Amusement Games in no event shall the taxation exceed TWO PERCENT of the gross revenue less the amount paid for as prizes.

• Complete the declaration of intent and return it with your next month's return.
• Make sure you are using the current gambling tax form (revised 2004).
• Penalty and Interest will be assessed if monthly income summaries are not attached to the monthly return.
• Monthly income summaries must be legible for auditing purposes.
• Do not send faxes or faxed copies of monthly income summaries.
• Quarterly reports are due at the end of each quarter.

The Gambling Tax Return has been revised to reflect the new tax rate. Please make sure you are using the current gambling tax form (revised 2004).

Download Gambling Tax Return

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 form (revised 2002) each month. If the monthly income summary is not attached to your monthly tax return, your return will be considered late.

Download your Washington State Gambling Tax packets from the Washington State Gambling Commission web site.

• From the side bar menu, select Forms, then Record Keeping and the appropriate gambling activity for your purposes.

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

Download Declaration of Intent