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Cowlitz County, WA Gambling & Gaming: Card Room Licensing (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate on social card games
20% of gross receipts
Governing chapter
CCC 10.30 Gambling
Collected by
Cowlitz County Treasurer
Payment schedule
Quarterly, due 15th of next month
Violation penalty
Up to $250 fine or 30 days jail
Records retention
5 years

Summary

Unincorporated Cowlitz County has no separate card-room licensing ordinance; instead it taxes card games directly. CCC § 10.30.195 levies a 20 percent tax on the gross receipts of any social card game operated by a person, association, or organization, collected quarterly by the County Treasurer.

These county ordinances apply to unincorporated areas of Cowlitz County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

There is levied a tax upon the gross receipts of all social card games, which tax is imposed upon and shall be collected from any person, association, or organization operating any social card game. The rate of tax shall be 20 percent of the gross receipts from any social card game.

Full Breakdown

46. 190). 210. 230, and those books are subject to inspection by the Treasurer, the Prosecuting Attorney, or the Sheriff at any reasonable time. 280.

Violations & Fines

Failing to file a return, pay the tax when due, or filing a false or fraudulent return is unlawful under CCC § 10.30.290. CCC § 10.30.310 sets a penalty of up to $250.00, up to 30 days in the County Jail, or both, for each violation, on top of the unpaid tax itself, which CCC § 10.30.300 makes a collectible debt to the county for three years.

Frequently Asked Questions

Does unincorporated Cowlitz County license separate card rooms?
No. The county's gambling chapter, CCC Ch. 10.30, does not create its own card-room license. It instead taxes social card games directly at 20 percent of gross receipts under CCC § 10.30.195, while operators still need the separate license required by the Washington State Gambling Commission.
How much tax does a social card game operator owe in Cowlitz County?
CCC § 10.30.195 sets the tax at 20 percent of gross receipts from any social card game, notably higher than the county's 5 percent tax on bingo and raffles or its 5 to 10 percent tax on punch boards and pull-tabs.
What happens if an operator fails to pay the card game tax?
CCC § 10.30.290 makes nonpayment or filing a false return unlawful, and CCC § 10.30.310 authorizes a fine of up to $250.00, up to 30 days in jail, or both, in addition to collection of the unpaid tax as a debt owed to the county.

Sources & Official References

Other rules in Cowlitz County

All Cowlitz County rules

Compare Cowlitz County to another location·View the Washington gambling & gaming overview

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