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

Chapter 10.30, Gambling, implements the county's taxing authority under RCW 9.46.110, exercised alongside the licensing scheme run by the Washington State Gambling Commission under the 1973 state Gambling Act, RCW 9.46. Rather than issue its own card-room permits, the county taxes gambling activities: CCC § 10.30.195, adopted in 1985 and amended in 1999, levies the tax "upon the gross receipts of all social card games," collected "from any person, association, or organization operating any social card game," at a rate of 20 percent, higher than the county's 5 percent tax on bingo and raffle receipts (§ 10.30.180) or its 5 to 10 percent tax on punch boards and pull-tabs (§ 10.30.190).

The Cowlitz County Treasurer administers and collects the tax under CCC § 10.30.200, and operators must remit quarterly installments by the 15th day of the month following each calendar quarter under CCC § 10.30.210. Taxpayers must keep gross-receipts and prize records for five years under CCC § 10.30.230, and those books are subject to inspection by the Treasurer, the Prosecuting Attorney, or the Sheriff at any reasonable time. A taxpayer who disputes the Treasurer's assessment may appeal to the Board of County Commissioners within five days of notice under CCC § 10.30.280.