Gross receipts — Commission's percentage — Distributions.
RCW 67.16.105
in effect(1) Licensees of race meets that are nonprofit in nature and are of ten days or less are exempt from payment of a parimutuel tax. (2) Licensees that do not fall under subsection (1) of this section must withhold and pay to the commission daily for each authorized day of parimutuel wagering the following applicable percentage of all daily gross receipts from its in-state parimutuel machines: (a) If the gross receipts of all its in-state parimutuel machines are more than $20,000,000 in the previous calendar year, the licensee must withhold and pay to the commission daily 1.30 percent of the daily gross receipts; and (b) If the gross receipts of all its in-state parimutuel machines are $20,000,000 or less in the previous calendar year, the licensee must withhold and pay to the commission daily 1.8 percent of the daily gross receipts. (3)(a) In addition to those amounts in subsection (2) of this section, a licensee must forward one-tenth of one percent of the daily gross receipts of all its in-state parimutuel machines to the commission for payment to those nonprofit race meets as set forth in RCW 67.16.130 and subsection (1) of this section, but the percentage may not be charged against the licensee. (b) Payments to nonprofit race meets under this subsection must be distributed on a per-race-day basis and used only for purses at racetracks that have been approved for race dates in the current calendar year and operating under RCW 67.16.130 and subsection (1) of this section. If no nonprofit racing dates are approved, any amount in the fund that exceeds $180,000 at the end of each fiscal year must be deposited into the commission's operating account. (c) As provided in this subsection, the commission must distribute funds up to $30,000 per race day from funds generated under this subsection (3).
(1) Licensees of race meets that are nonprofit in nature and are of ten days or less are exempt from payment of a parimutuel tax.
(2) Licensees that do not fall under subsection (1) of this section must withhold and pay to the commission daily for each authorized day of parimutuel wagering the following applicable percentage of all daily gross receipts from its in-state parimutuel machines:
(a) If the gross receipts of all its in-state parimutuel machines are more than $20,000,000 in the previous calendar year, the licensee must withhold and pay to the commission daily 1.30 percent of the daily gross receipts; and
(b) If the gross receipts of all its in-state parimutuel machines are $20,000,000 or less in the previous calendar year, the licensee must withhold and pay to the commission daily 1.8 percent of the daily gross receipts.
(3)(a) In addition to those amounts in subsection (2) of this section, a licensee must forward one-tenth of one percent of the daily gross receipts of all its in-state parimutuel machines to the commission for payment to those nonprofit race meets as set forth in RCW 67.16.130 and subsection (1) of this section, but the percentage may not be charged against the licensee.
(b) Payments to nonprofit race meets under this subsection must be distributed on a per-race-day basis and used only for purses at racetracks that have been approved for race dates in the current calendar year and operating under RCW 67.16.130 and subsection (1) of this section. If no nonprofit racing dates are approved, any amount in the fund that exceeds $180,000 at the end of each fiscal year must be deposited into the commission's operating account.
(c) As provided in this subsection, the commission must distribute funds up to $30,000 per race day from funds generated under this subsection (3).
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=67.16&full=trueFetched: 6/29/2026