Gambling Tax Return Form - Commercial Operations

Sep 19, 2026

Gambling Tax Return Form for commercial operations used to report gambling categories, gross receipts, allowable deductions, taxable amounts, tax rates, and the tax payment due. The form collects quarter and due date details for the Finance & Business Operations Division, Treasury Operations. It includes signing and certified-funds requirements, documentation rules requiring a Washington State Gambling Commission quarterly activity report copy, and clear instructions for deductions and late-payment penalties based on RCW references.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

Quarter and Department Information

Gambling Category Reporting Table

Signature and Certified Funds Requirements

Instructions

Gambling Tax Payment Due Dates

Copy of Report Requirements

Deductions Rules

Late Penalty Rules

GAMBLING TAX RETURN FORM COMMERCIAL OPERATIONS Quarter: Year: Department of Executive Services Finance & Business Operations Division Treasury Operations 201 S Jackson Street, Ste 710 Seattle, WA 98104 [gamblingtax@kingcounty.gov](gamblingtax@kingcounty.gov) RESET Company Name: Due Date: | Gambling Category | Gross Receipts | | Deductions RCW
9.46.110 | | Taxable Amount | | Tax Rate | Tax Payment Due | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Bingo | | | | | | | 5% | | | Raffles | | | | | | | 5% | | | Amusement Games | | | | | | | 2% | | | Punchboards | | | | | | | 5% | | | Pull-tabs | | | | | | | 5% | | | Cardrooms | | | See Instructions | | | | 11% | | | Late Penalty | 1-17 days is 10% | | 18-40 days is 15% | | 41 days is a violation | | | | | Total | | | | | | | | | * Signature: No business or personal checks can be accepted. Cashier’s check or money order Print Name: Date: payable to “King County Treasury” INSTRUCTIONS * I, the undersigned, do hereby certify under penalty of perjury, that the payment is due and payable, that the payment is just, due, and unpaid obligation, and that I am authorized to authenticate and certify to said payment. Gambling Tax Payments: Due on the first day of the second month following the end of the reported quarter or the next business day if that date falls on a Sunday or Holiday. First quarter due May 1st, second quarter due August 1st, Third quarter due November 1st, Fourth quarter due February 1st. 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. Copy of Report: A copy of the Washington State Gambling Commission Quarterly Activity Report must be included with payment for verification of gambling activity. Copies of yearly activity reports are to be included with payment in the quarter that the yearly reports are submitted to the Gambling Commission. Deductions: Bona fide charitable or nonprofit organizations as defined in RCW 9.46.0209 may deduct the amounts awarded as cash merchandise prizes for Bingo, Raffles, Amusement Games, Punchboards, and Pull-tabs, from gross receipts. No tax is imposed on raffles, bingo, or amusement games for a bona fide charitable or non-profit organization if gross receipts, less the amounts awarded as cash or merchandise prizes do not exceed ten thousand dollars per year. Commercial operators are not allowed deductions for Pull-tabs/Punchboards. Card rooms are taxed on gross receipts per year over $10,000 . Late Penalty: 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. Certified Funds Only: 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.

FAQs

When are gambling tax payments due for commercial operators?

Payments are due on the first day of the second month after the end of the reported quarter (or the next business day if it falls on a Sunday or Holiday). First quarter is due May 1, second quarter August 1, third quarter November 1, and fourth quarter February 1.

What records must be included with the payment?

A copy of the Washington State Gambling Commission Quarterly Activity Report must be included for verification. Copies of yearly activity reports must be included in the quarter when the yearly reports are submitted to the Gambling Commission.

How is the late penalty calculated?

Payments received or postmarked after the due date must include a penalty: 10% for 1–17 days late, 15% for 18–40 days late. 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.

Sep 19, 2026

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