Washington Revised Code Title 82. Excise Taxes § 82.04.286. Tax on horse races

(1) Upon every person engaging within this state in the business of conducting race meets for the conduct of which a license must be secured from the Washington horse racing commission; as to such persons, the amount of tax with respect to the business of parimutuel wagering is equal to the gross income of the business derived from parimutuel wagering multiplied by the rate of 0.2 percent through June 30, 2024, and 0.26 percent thereafter. The money collected under this section shall be deposited in the problem gambling account created in RCW 41.05.751.

(2) For purposes of this section, “gross income of the business” does not include amounts paid to players for winning wagers, or taxes imposed or other distributions required under chapter 67.16 RCW.

(3) The tax imposed under this section is in addition to any tax imposed under chapter 67.16 RCW.