Gambling Tax

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.

Tax rate

The Seattle gambling tax rate varies depending on the gambling activity and the type of organization conducting the activity.

Gambling activities: for-profit businessesTax 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%)
Fundraising event 0.10 (10%)

Guidelines to follow

Before you conduct gambling activities in Seattle, you must:

Nonprofits don't pay the gambling tax if their yearly gambling revenue is less than $5,000 for bingo or amusement games, or less than $10,000 for raffles.

Nonprofit gambling proceeds from bingo, raffles or fundraising must be reported manually; they cannot be reported using the online system. Contact us at tax@seattle.gov 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.