Lynnwood, WA Gambling & Gaming: Card Room Licensing (2026)
Key Facts
- Local tax on social card games
- 20% of gross revenue
- Punch boards/pull tabs tax
- 5% business, 10% nonprofit
- Default legal status
- Gross misdemeanor unless state-licensed
- Tax due dates
- May 15, Aug 15, Nov 15, Feb 15
- Late payment penalty
- 10-20% surcharge by days late
- Enforcing office
- City finance director; police for illegal gambling
Summary
Lynnwood bans gambling activity as a gross misdemeanor by default, but LMC § 10.30.030 excepts games run under a Washington State Gambling Commission license, and § 10.30.100 then taxes those licensed social card games at 20 percent of gross revenue, collected quarterly by the city finance director.
In addition to the unlawful offenses contained in the state laws adopted by reference in LMC 10.30.010, and in accordance with RCW 9.46.295, (1) engaging in or conducting gambling activities, (2) possessing or permitting gambling devices to be used or placed in any building, or (3) permitting a building to be used or intended to be used for gambling or gambling activity shall be unlawful within the city, and each violation thereof constitute a gross misdemeanor, except it shall not be unlawful ... B. For bona fide charitable or nonprofit organizations to conduct activities authorized by Chapter 9.46 RCW, as now or hereafter amended, when licensed, conducted or operated pursuant to state law, including rules and regulations of the Washington State Gambling Commission ... There is levied upon and shall be collected from and paid as hereinafter provided, ... by every person, association or organization conducting social card games as authorized by this chapter, a tax of 20 percent of the gross revenue received from the conducting of social card games.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 3512, passed May 26, 2026).
Full Breakdown
Lynnwood adopts Chapter 9.46 RCW, the state gambling act, by reference (LMC § 10.30.010) and then makes gambling activity, gambling devices and buildings used for gambling unlawful within the city as a gross misdemeanor under § 10.30.030, except where state law itself exempts or licenses the activity, including social card games licensed by the Washington State Gambling Commission and charitable or nonprofit gambling authorized under Chapter 9.46 RCW. That means a card room can only operate in Lynnwood if it first holds the required state gambling license; the city ordinance does not issue a separate local card-room license, but it does tax the activity once licensed.
LMC § 10.30.100 levies a tax of 20 percent of the gross revenue received from conducting social card games, the highest rate in the chapter (compare five percent on bingo and raffles, two percent on amusement games, and five to 10 percent on punch boards and pull tabs under §§ 10.30.090 and 10.30.110). Operators must keep books accurately reflecting gross revenue (§ 10.30.130) and file quarterly returns with the city finance director due the 45th day after each quarter's end: May 15th, August 15th, November 15th and February 15th (§ 10.30.120).
The finance director can inspect an operator's books to verify the return and, if a taxpayer never files, can determine the tax owed unilaterally and demand immediate payment (§ 10.30.170). Gambling conducted without a license, or beyond the scope of one, is separately declared a common nuisance subject to injunction and to seizure and destruction of the gambling devices (§ 10.30.040).
Violations & Fines
Operating a card room without the underlying state Gambling Commission license is a gross misdemeanor under LMC § 10.30.030, and any equipment used is subject to seizure and destruction as a common nuisance (§ 10.30.040). Failing to file or pay the 20 percent card-game tax is a criminal misdemeanor under § 10.30.230, punished per LMC § 10.02.080, plus a delinquency penalty of 10 to 20 percent of the tax owed depending on how late the payment runs (§ 10.30.150).
Frequently Asked Questions
Can you legally run a card room in Lynnwood?
What tax does Lynnwood charge on social card games?
When are Lynnwood's gambling taxes due?
What happens if a licensed operator skips its card-game tax?
Sources & Official References
Other rules in Lynnwood
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Card Room Licensing in Nearby Cities
How other cities in Snohomish County handle card room licensing.