Lacey, WA Gambling & Gaming: Card Room Licensing (2026)
Key Facts
- Social card game tax
- 9.17 percent of gross revenue, as first printed
- Rate step-downs
- 8.33 percent from 1/1/2015, 7.50 percent from 1/1/2016
- Who is taxed
- Operators licensed by the Washington State Gambling Commission
- Filing
- Sworn declaration with the city clerk before starting
- Late penalty
- Ten percent (min. $2.00), then fifteen percent (min. $4.00)
- Criminal penalty
- Fine up to $500.00, jail up to six months, or both
Summary
In the City of Lacey, Washington, LMC § 3.06.010(D) taxes social card games run by operators licensed by the Washington State Gambling Commission. The rate printed in the code is 9.17 percent of gross revenue, stepped down to 8.33 percent on January 1, 2015 and 7.50 percent on January 1, 2016. The code's former Chapter 5.06, Social Card Games Prohibited, is repealed.
There is levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission in accordance with Chapter 9.46: ... D. To conduct or operate any social card game, a tax of 9.17 percent of the gross revenue received from the conduct or operation of said game or games. Said tax shall be reduced to 8.33 percent effective January 1, 2015. Said tax shall again be reduced to 7.50 percent effective January 1, 2016.
Full Breakdown
Lacey's own code does not license card rooms; it taxes them. LMC § 3.06.010 levies the tax on persons, associations and organizations duly licensed by the Washington State Gambling Commission under Chapter 9.46. Subsection D covers anyone who conducts or operates a social card game: 9.17 percent of the gross revenue received from the game or games, reduced to 8.33 percent effective January 1, 2015 and again to 7.50 percent effective January 1, 2016. The same section taxes other licensed gambling at separate rates: raffles at five percent of gross receipts less prizes, bingo at four percent, amusement games at two percent, punchboards and pull-tabs run by a commercial stimulant operator at four percent, and punchboards and pull-tabs run by a charitable or nonprofit organization at eight percent less prizes.
The code's heading for Chapter 5.06 still reads Social Card Games Prohibited, and the chapter is marked Repealed by Ord. 1699, so the City of Lacey no longer carries a local prohibition in that chapter.
Operators have paperwork duties. Under § 3.06.030, anyone intending to conduct an activity authorized by Chapter 9.46 RCW must, before starting, file a sworn declaration of intent with the city clerk together with a copy of the state license. After that, a sworn statement on a city form goes to the finance director on or before the thirtieth day of the month following the end of each quarterly period in which the tax accrued. Section 3.06.020 has the finance director collect the tax, unless the city contracts with Thurston County, in which case the Thurston County treasurer collects it and receives the quarterly statement and payment. The city manager adopts rules and forms under § 3.06.060. Officers, directors and managers of any organization conducting gambling activities must give access to financial records to the city manager, an authorized representative or law enforcement officers under § 3.06.070.
Violations & Fines
Payment is due quarterly by the thirtieth day of the next month. Late payments add a penalty under § 3.06.040: ten percent with a minimum of $2.00 for one to seventeen days, fifteen percent with a minimum of $4.00 for eighteen to forty days. At forty-one days or more it is a violation of § 3.06.050, punishable on conviction by a fine up to $500.00, up to six months in the county jail, or both, with officers, directors and managers jointly and severally liable.
Frequently Asked Questions
Does the City of Lacey license card rooms itself?
Is a social card game banned in Lacey?
What is the tax on social card games in Lacey?
When is the card game tax due?
Who is personally liable if the tax goes unpaid?
Sources & Official References
Other rules in Lacey
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