Washington Gambling License Guide: Card Room, Pull-Tab and Charity Fees ($11,000 House-Banked Base)
Washington Gambling License Guide: Card Room, Pull-Tab and Charity Fees ($11,000 House-Banked Base)
If you plan to run a card room, sell pull-tabs, host bingo or hold a raffle in Washington, you need a Washington gambling license from the state, and often a local green light as well. This guide explains which agency issues each license, what the published fees are, how the caps work, and what to set up before you apply. Fee schedules change, so confirm every number with the agency before you build a budget.
Disclaimer: This guide is informational content, not legal or tax advice. Gambling law and tax rules are technical, and a mistake can lead to a denied application, penalties or lost revenue. Consult a qualified attorney and a certified public accountant (CPA) before you sign a lease, buy equipment or file an application.
Who Issues a Washington Gambling License
The Washington State Gambling Commission issues gambling licenses. The Department of Revenue's Business Licensing Service (BLS) does not process gambling licenses, so keep these two agencies separate in your planning. BLS issues the Unified Business Identifier (UBI) number and handles state and city endorsements. Most gambling operators will also need that general business registration, because a business needs it when, among other triggers, it has gross income of $12,000 per year or more or operates under a name other than the owner's full legal name.
Outside tribal casinos, the state lottery and licensed horse racing, gambling in Washington is limited to three categories under chapter 9.46 RCW:
- Card rooms licensed by the Gambling Commission
- Charitable and nonprofit gaming
- Commercial stimulant venues
Social card games are capped at 15 tables per establishment under RCW 9.46.0282. If your plan involves more tables than that, or a game that does not fit one of the three categories, get legal advice before you advertise anything.
License Types and Published Fees
The table below lists the fee structure for the main license types. Percentage fees apply to receipts, and each maximum is the cap stated in the fee rules.
| License type | Fee structure | Maximum |
|---|---|---|
| House-banked card games | $11,000 base plus 1.550% of receipts | $64,000 |
| Commercial stimulant pull-tabs and punch boards | $770 base plus 1.516% of receipts | $20,800 |
| Charity pull-tabs | $715 plus 1.516% of receipts | $16,000 |
| Bingo | $70 plus 0.488% of receipts | $17,600 |
| Raffles | $70 plus 3.583% of receipts | $3,200 |
The house-banked card game fees appear in WAC 230-05-160 and WAC 230-05-165. The Commission publishes the complete fee rules, and you should read the current version before budgeting, because a figure that looks settled can change.
House-Banked Card Rooms and the $11,000 Base
A house-banked card game, where the operator banks the game against players, starts with an $11,000 base fee and adds 1.550% of receipts. The total is capped at a maximum of $64,000.
Here is a simple illustration, not a quote. Assume $500,000 in receipts for the reporting period the Commission applies. The percentage portion is $7,750 (1.550% of $500,000), so the combined figure is $18,750 before any other adjustment. That is well below the $64,000 maximum. The cap only becomes the deciding number at much higher receipt levels.
The fee rule lists $64,000 as the maximum annual license fee for house-banked card games, so it caps the total fee. Ask the Commission which receipts period applies before you model your numbers. The answer changes your budget at larger volumes.
Pull-Tabs, Punch Boards, Bingo and Raffles
Commercial stimulant pull-tabs and punch boards carry a $770 base fee plus 1.516% of receipts, capped at $20,800. Charity pull-tabs carry a $715 fee with a $16,000 maximum. The charity pull-tab fee also carries a 1.516% rate on gross gambling receipts. Bingo is $70 plus 0.488% of receipts, capped at $17,600. Raffles are $70 plus 3.583% of receipts, capped at $3,200.
Raffle pricing has a legal ceiling. Under RCW 9.46.0277, raffle tickets may cost up to $100. Build that limit into your pricing and prize plan before you print tickets, because correcting a price after printing is an expensive fix.
Check Local Rules Before You Apply
A city or county may prohibit any or all licensed gambling in its area under RCW 9.46.295. Washington has 39 counties and 281 incorporated places (cities and towns), and local rules vary widely. Do not assume a state license lets you open in a jurisdiction that bans gambling. Before you sign a lease, contact the city or county clerk or licensing office and ask whether any licensed gambling is prohibited there.
Set Up Your Business Entity and State Registrations
The gambling application sits on top of your business registration, so the order matters. Work through these steps in sequence.
- Choose and form your entity. An LLC files a Certificate of Formation with Initial Report through the Corporations and Charities Filing System (CCFS) for a $180 filing fee. A corporation files Articles of Incorporation with Initial Report for the same $180. The LLC name must include Limited Liability Company, Limited Liability Co., L.L.C. or LLC, and it must be distinguishable from every other business name on record. A name reservation costs $30 and holds the name for 180 days. Expedited service is $100 per business entity and is generally processed within three business days. Sole proprietors and general partnerships do not file with the Secretary of State.
- Appoint a registered agent. Under RCW 23.95.405, every domestic entity and registered foreign entity must designate a registered agent in Washington with a physical street address in the state. The agent must consent to serve and supply an email address. PO Boxes and private mailbox addresses are not accepted. There is no fee to change the registered agent or registered office.
- Calendar the annual report. LLCs and corporations file a $70 annual report each year by the last day of the month in which they were originally formed or registered. You may file up to 180 days early. A late filing carries a delinquency fee, for a total of $95.
- Register with BLS. Submit the Business License Application after the Secretary of State filing. The processing fee is $50 to open a business, and each trade name registered adds $5. Online applications take about 10 business days, and 2 to 3 weeks longer when city or state endorsements need approval. Mailed applications can take up to six weeks.
- Apply to the Gambling Commission. Your local check, entity filing and BLS registration should be complete or well underway before you file the gambling application.
Taxes for Gambling Operators
Washington has no corporate income tax, no personal income tax and no franchise tax. Most businesses instead pay the state business and occupation (B&O) tax, a gross receipts tax with more than 50 activity classifications and no deduction for labor, materials or other costs. About 54 cities add their own B&O tax, and the Department of Revenue does not administer those local taxes, so check with your city. The state sales tax base rate is 6.5%, but local rates vary, so confirm the rate where you operate.
If your operation includes contests of chance, a separate B&O rate applies under RCW 82.04.285. The rate is 1.5% plus a 0.26% problem gambling surcharge through 2026. From January 1, 2027, the rate rises to 1.8% plus the surcharge. The surcharge is waived for gross receipts under $50,000. Build the January 2027 change into any multiyear projection.
Budget Planning Checklist
- Confirm the license category and the current fee rule for that category with the Commission.
- Ask how receipts are measured and which period the Commission uses for percentage fees.
- Add the $70 annual report and the yearly Business Licensing Service renewal to your yearly figures. The $50 processing fee is for opening a business; renewal is $5 per location plus any endorsement fees.
- Add local B&O tax and any city or county endorsement costs where you operate.
- Model the January 1, 2027 contests of chance rate if that activity is part of your plan.
Common Mistakes to Avoid
- Treating the BLS registration as the gambling license. BLS does not process gambling licenses.
- Pricing raffle tickets above $100.
- Missing the annual report deadline, which turns a $70 filing into a $95 total.
- Assuming a state license overrides a city or county prohibition.
- Budgeting from a fee figure without checking the current Commission fee rules.
Official Resources
- Washington State Gambling Commission
- Secretary of State, Corporations and Charities Division
- Corporations and Charities Filing System (CCFS)
- Department of Revenue, Business License Application
- Washington Small Business Development Center
Before you file, consult a qualified attorney and a CPA, especially if you plan multiple license types, more than one location or a partnership with outside investors. This guide is informational only and is not legal or tax advice.