Gambling tax is paid on the revenue earned from bingo, raffles, pull-tabs, punch boards and amusement games.
Both for-profit businesses and nonprofits must pay the Seattle gambling tax. Nonprofits, however, only pay when the revenue they earn exceeds a certain amount.
The Seattle gambling tax rate varies depending on the gambling activity and the type of organization conducting the activity.
|Gambling activities: for-profit businesses||Tax rate|
|Amusement Games||0.02 (2%)|
|Pull-tabs and punch boards||0.05 (5%)|
|Gambling activities: nonprofit organizations|
|Bingo and raffles||0.05 (5%)|
|Pull-tabs and punch boards||0.10 (10%)|
|Fund-raising event||0.10 (10%)|
Guidelines to follow
Before you conduct gambling activities in Seattle, you must:
- register with the State of Washington Gambling Commission
- contact us to get an official Notice of Intent to Conduct Gambling Activity
Nonprofits don't pay the gambling tax if their yearly gambling revenue is less than a certain amount. This amount is $5,000 for bingo or amusement games; the amount is $10,000 for raffles.
Contact us if you have questions about conducting gambling activities as a nonprofit.
Read the code
You can read the Seattle Municipal Code (SMC) for legal details about the gambling tax.
SMC Chapter 5.52 covers the gambling tax.