Other restrictions: The amount collected cannot exceed the costs of enforcement. Maximum rate: 2% of gross receipts minus amount awarded as prizes. The maximum limitations are set forth in the law and are listed below. Contact your local jurisdiction directly if you have specific rate or reporting questions. We've provided a summary of the activities that can be taxed and their maximum rates. Revised Code of Washington 9.46.110 (.gov) allows local cities, counties or towns to tax gambling receipts.
