Gambling Tax Return Form for Bona Fide Charitable or Non-Profit Organization - Instructions

Sep 19, 2026

Gambling tax return form for a bona fide charitable or non-profit organization, covering quarterly reporting and calculation of tax based on gambling category. Includes fields for gross receipts, deductions allowed under RCW 9.46.110, taxable amount, tax rate, and tax payment due, plus late-penalty percentages for payments received or postmarked after the due date. Provides payment timing rules, requirement to submit a gambling commission quarterly activity report copy, certified funds-only payment instructions, and certification/authorization signature language.

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Gambling Tax Return Form

Gambling Categories and Tax Rates

Due Dates and Payment Rules

Copy of Report Requirement

Deductions Rules

Late Penalty and Certified Funds

GAMBLING TAX RETURN FORM FOR BONA FIDE CHARITABLE OR NON-PROFIT ORGANIZATION RCW 9.46.020(3) 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 | | | | | | | 10% | | | Pull-tabs | | | | | | | 10% | | | 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 each quarter?

Payments are due on the first day of the second month after the end of the reported quarter, or the next business day if that date is a Sunday or holiday. The first quarter is due May 1, second quarter due August 1, third quarter due November 1, and fourth quarter due February 1.

What deductions may bona fide charitable or non-profit organizations take?

Bona fide charitable or nonprofit organizations defined in RCW 9.46.0209 may deduct amounts awarded as cash merchandise prizes for Bingo, Raffles, Amusement Games, Punchboards, and Pull-tabs from gross receipts, subject to the stated limits and restrictions on commercial operators for Pull-tabs/Punchboards.

What happens if payment is late?

Payments received or postmarked after the due date must include a penalty: 10% for 1–17 days late and 15% for 18–40 days late. Failure to pay within 40 days of the due date is a violation and may lead to misdemeanor charges against organization officers or operators.

Sep 19, 2026

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