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

Chapter 3.10, the county's Gambling Tax chapter, levies a tax on the activities the Washington State Gambling Commission licenses under RCW Chapter 9.46, and Section 3.10.020.E sets the card playing rate at ten percent of the gross receipts collected as fees from people paying to play in card games. That is a separate, higher rate than the two percent charged on amusement games or the five percent charged on punchboards and pull-tabs listed in the same section, reflecting how the county treats card rooms as the most heavily taxed gambling activity it reaches.

Walla Walla County itself does not issue a card room license; state law reserves that role for the Washington State Gambling Commission. Instead, Section 3.10.070 requires any person, association, or organization planning to run a taxable gambling activity, including card games, to file a sworn declaration of intent with the county auditor at least ten days before starting, attaching a copy of the license the Gambling Commission already issued. No fee is charged for that filing; it exists purely so the county can identify who owes the card playing tax, not to regulate whether the card room may operate. Tax returns and payment are due quarterly, on January 31, April 30, July 31, and October 31, with a copy of the operator's quarterly report to the Gambling Commission attached to each remittance.