If gambling devices are located in your business, you will be required to pay gambling taxes on the revenue received from those devices. Gambling tax rates vary; please see the Gambling Tax and Regulations below for more information.
Gambling Tax Form
You will receive a Gambling tax form monthly. This form must be completed and returned to the city tax office before the date indicated on the form. Checks should be made payable to the City of Longview and mailed to:
City of Longview
B and O Tax Desk
P.O. Box 128
Longview, WA 98632
Additional information relating to your gambling taxes may be obtained by emailing BandOtaxes@mylongview.com
Help With Your Taxes
The City has attempted to make its B and O tax form as simple as possible. If you need help in completing the form, however, we will be glad to provide assistance. You can come into Longview City Hall, or call the B and O tax desk.
Businesses must file monthly returns even if no business activity occurred during the period.
Submitting Your Return
When submitting your return, please use the forms provided. If you do not have a Gambling Tax Return (PDF), additional forms are available at Longview City Hall in the Finance Department at:
Longview, WA 98632
The staff at City Hall processes payments for many different City services. Failure to return the Gambling form with your check may result in a credit to the wrong account or a delay in processing your payment.
Gambling Tax & Regulations
LMC 5.84.040 - Any person, association or organization conducting or intending to conduct or operate any gambling activity authorized by RCW Chapter 9.46 is subject to gambling tax. The City of Longview's gambling tax rate is as follow:
- Bingo Games and Raffles - A tax equal to 10% of the gross revenue received therefrom, less amount paid for or as prizes. For any non-profit or charitable organizations, a tax rate equal to 5% on the gross revenue received therefrom, less amount paid for or as prizes.
- Amusement Games - Amusement games licensed and regulated by the Washington State Gambling Commission are subject to a tax equal to 2% of the gross revenue received therefrom, less the amount paid for or as prizes.
- Punchboards and Pull tabs - As to any bona fide charitable or nonprofit organizations, a tax rate equal to 10% on the gross revenue received therefrom, less amount paid for or as prizes. As to any commercial operators, a tax rate equal to 5% on the gross revenue received therefrom.
- Social and Public Card Rooms - A tax equal to 1% of the gross revenue received therefrom.