Cowlitz County, WA Gambling & Gaming: Card Room Licensing (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.
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?
How much tax does a social card game operator owe in Cowlitz County?
What happens if an operator fails to pay the card game tax?
Sources & Official References
Other rules in Cowlitz County
Compare Cowlitz County to another location·View the Washington gambling & gaming overview
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