Sammamish, WA Gambling & Gaming: Card Room Licensing (2026)
Key Facts
- Tax rate
- 11% of gross receipts over $10,000/yr
- Governing section
- SMC 3.20.010(4)
- Administered by
- City Department of Finance
- State licensing authority
- WA Gambling Commission, RCW 9.46.030
- Late penalty
- 10-20% escalating, SMC 3.20.050
- Violation classification
- Misdemeanor, SMC 3.20.090
Summary
Sammamish does not license card rooms itself; state gambling licenses come from the Washington State Gambling Commission under RCW 9.46.030. The city instead taxes them: SMC 3.20.010(4) levies an 11 percent tax on the annual gross receipts of licensed social card game rooms that exceed $10,000, administered by the finance department under the state Gambling Commission's rules.
All social card game rooms licensed under the provisions of RCW 9.46.030(1) and 9.46.030(4) at a rate equal to 11 percent of the annual gross receipts exceeding $10,000.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance O2026-598, and legislation passed through August 18, 2026).
Full Breakdown
110 authority. 010(4)). 46 RCW, and the city's role is limited to tax collection. 050(2): 10 percent (minimum $5) if paid within the first 15 days of the second month, 15 percent (minimum $10) if paid by the 30th of that month, and 20 percent (minimum $15) after that deadline passes. 080 makes it unlawful to fail to pay the tax when due or to file a false or fraudulent return.
Violations & Fines
Failure to remit the quarterly card-room tax on time triggers escalating penalties under SMC 3.20.050: 10 percent (minimum $5) up to 15 days late, 15 percent (minimum $10) up to 30 days late, and 20 percent (minimum $15) after that. SMC 3.20.090 makes any violation of the chapter, including nonpayment or a false return, a misdemeanor punishable under state law or City ordinance; card room licensing and vetting remain with the Washington State Gambling Commission, not the City.
Frequently Asked Questions
Does Sammamish issue its own card room license?
How much does Sammamish tax card room revenue?
What happens if the card room tax is paid late?
Can Sammamish revoke a card room's ability to operate for nonpayment?
Sources & Official References
Other rules in Sammamish
Compare Sammamish to another location·View the Washington gambling & gaming overview
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Card Room Licensing in Nearby Cities
How other cities in King County handle card room licensing.