GAMBLING TAX

SEA-MC tit. 5, subtit. II, ch. 5.52

in effect

Seattle Mun. Code § 5.52.005 Administrative provisions

5.52.005 - Administrative provisions All of the provisions contained in Chapter 5.55 shall have full force and application with respect to taxes imposed under the provisions of this chapter except as expressly stated to the contrary herein. (Ord. 120668, § 22, 2001.)

Seattle Mun. Code § 5.52.010 Definitions

5.52.010 - Definitions The definitions contained in Chapter 5.30 shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein or defined otherwise in chapter 9.46 RCW. (Ord. 120668, § 23, 2001 [replaced entire text]; Ord. 120181, § 98, 2000 [department/department head name change]; Ord. 118313, § 1, 1996.)

Seattle Mun. Code § 5.52.020 Filing of intent to conduct activity

5.52.020 - Filing of intent to conduct activity Any person, corporation, association, organization, or bona fide charitable or nonprofit organization intending to conduct or operation in the City any such gambling activity or fundraising event as authorized by or under chapter 9.46 RCW, as now existing and hereafter amended, and subject to the tax imposed by Section 5.52.030 shall, prior to the commencement of any such activity, file with the Director a sworn declaration of intent to conduct or operate such activity. A copy of the state license issued in accordance with chapter 9.46 RCW, if such is required, shall accompany such declaration. (Ord. 118313, § 2, 1996.)

Seattle Mun. Code § 5.52.030 Tax levied

5.52.030 - Tax levied A. In accordance with chapter 9.46 RCW, as amended, a tax or fee is levied upon all persons, corporations, associations, or organizations conducting or operating within the City any of the following gambling activities: 1. For the conduct of amusement games, a tax equal to two percent of the net gambling receipts; and 2. For punch boards and pull-tabs, as defined in RCW 9.46.0273, except for those punch boards and pull-tabs taxed under subsection 5.52.030.B.1, a tax equal to five percent of the gross gambling receipts. B. In accordance with chapter 9.46 RCW, as amended, a tax or fee is levied on all bona fide charitable or nonprofit organizations, as defined in RCW 9.46.0209, conducting or operating in the City any of the following gambling activities, as follows: 1. For punch boards and pull-tabs, as defined in RCW 9.46.0273, a tax equal to ten percent of the net gambling receipts; and 2. Upon and for the conduct of a fund-raising event, as defined in RCW 9.46.0233, that is not a bingo game or a raffle, a tax equal to ten percent of the net gambling receipts. C. Except, no tax shall be imposed: 1. On amusement games when such activity, or any combination thereof, is conducted by a bona fide charitable or nonprofit organization as defined in RCW 9.46.0209, when such organization has no paid operating or management personnel and when net gambling receipts from amusement games or any combination thereof, do not exceed $5,000 per year; or 2. On the conduct of amusement games at the Seattle Center pursuant to a concession agreement with the City. (Ord. 127144, § 2, 2024; Ord. 123063, §§ 16, 17, 2009; Ord. 118665, § 1, 1997; Ord. 118313, § 3, 1996 [renumbered from 5.52.010 and amended]; Ord. 115916, § 2, 1991; Ord. 107278, § 1, 1978; Ord. 104087, § 2, 1974; Ord. 103598, § 1, 1974; Ord. 103016, § 1, 1974; Ord. 102835, § 9, 1973; Ord. 102459, § 1, 1973.)

Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.52GATAFetched: 11/1/2026