Gambling Taxes

All persons licensed by the Washington State Gambling Commission to conduct gambling activities in the city are required to pay the gambling activities tax. Gambling activities include bingo games, raffles, amusement games, social card game and punch boards, and pull tabs. A business registration and gambling tax returns are required to pay this tax. Raffles and amusement games conducted by a charitable or nonprofit organization are exempt.

Please complete the following form to include as your gambling tax return: Gambling Tax Return Form 

Returns are required every quarter. The Quarterly State Gambling Report is required to be submitted with return.

All businesses and persons conducting gambling activity are responsible for following the requirements of LSMC 3.35 

Gambling Activity Current Tax Rate*
Punchboards and Pull Tabs 5%
Amusement Games 2%
Bingo/Raffles 7.5%
Other Gambling Activity (social card games, etc.) Less than $500,000 of net receipts for quarter 3%
Other Gambling Activity (social card games, etc.) Amount over $500,000 of net receipts for quarter 5%
*See Lake Stevens Municipal Code 3.35 for most current gambling tax requirements: Chapter 3.35 Gambling Tax