Spokane County, WA Gambling & Gaming: Card Room Licensing (2026)
Key Facts
- Card-playing tax rate
- 2% of gross card-fee receipts
- Advance notice required
- Sworn intent filed 15 days before opening
- Filed with
- Spokane County treasurer
- Payment schedule
- Quarterly, due end of following month
- Records retention
- 3 years, subject to inspection
- Maximum criminal penalty
- $300 fine, 90 days jail, or both
Summary
Spokane County does not issue its own card-room license, but any card room operating in the unincorporated area must file a sworn notice of intent with the county treasurer 15 days before opening and pay a 2% tax on gross card-fee receipts under the county's gambling tax chapter.
There is levied upon all persons, associations and organizations conducting or operating within the unincorporated areas of the county any of the activities listed below, a tax in the following amounts to be paid to the county. The rates established in this chapter shall constitute the tax rate throughout the unincorporated areas of the county. ... (5) Card playing is taxable in the amount of two percent of the gross receipts received as fees charged to persons for the privilege of playing card games.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 63).
Full Breakdown
32 of the Spokane County Code levies a local tax on gambling activities conducted in the unincorporated area, and card playing is taxed separately from bingo, punchboards and pull tabs. 020(5), card playing is taxed at two percent of the gross receipts received as fees charged to patrons for the privilege of playing card games; unlike the other listed activities, the code does not extend a zero-percent rate to card playing for nonprofit operators. 070); no county fee is charged for that filing. 030). 090). 120).
Violations & Fines
Late payment draws a penalty scaled to how late it is: 10% of the tax due for 1-10 days late, 15% for 11-20 days, 20% for 21-30 days, and 25% for 31-60 days, with a $5 minimum and 1% monthly interest on top (SCC 7.32.060). Under SCC 7.32.160, anyone who violates the chapter, including operating a taxable card game without complying, is guilty of an offense punishable by a fine of up to $300, imprisonment up to 90 days, or both, with each day of unlicensed or untaxed operation charged as a separate violation.
Frequently Asked Questions
Does Spokane County license card rooms in the unincorporated area?
How is the Spokane County card-playing tax calculated?
What if a card room in Spokane County pays its gambling tax late?
Sources & Official References
Other rules in Spokane County
Compare Spokane County to another location·View the Washington gambling & gaming overview
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