Gambling Taxes

Gambling tax is paid on the revenue earned from bingo, raffles, pull-tabs, punch boards and amusement games.

For-profit businesses and nonprofit organizations must pay the Clark County gambling tax. Nonprofits, however, only pay when the revenue they earn exceeds a certain amount. 

Businesses liable for the tax must submit their quarterly gambling tax returns to the Treasurer's Office by the due dates noted below.  In addition to the return form, submitters must include a copy of the business's quarterly report to the Washington State Gambling Commission as required by Chapter 230 WAC for the period in which the tax accrued.

Gambling Tax

Due Dates

Quarterly gambling tax returns are due:

  • First Quarter: May 1

  • Second Quarter: August 1

  • Third Quarter: November 1

  • Fourth Quarter: February 1