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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 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%)
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.

City Finance

Jamie Carnell, Interim Director
Address: 700 Fifth Ave., 4th Floor, Seattle, WA, 98104
Mailing Address: P.O. Box 34214, Seattle, WA, 98124-4214
Phone: (206) 684-8484
tax@seattle.gov
Hours: 8:30 a.m.-4 p.m.

City Finance manages the financial operations of the City of Seattle and oversees the City’s financial controls and enterprise reporting while working to achieve the goals set by the Mayor and the City Council.