City of LakewoodGross receipts derived by operators of gambling activities, including punch boards, pull tabs, bingo, raffles, amusement games, and social card games are subject to the gambling tax. Also, fund raising activities of charitable and nonprofit organizations that involve games of chance are subject to local taxes.
The gambling tax rate includes the following:
- Punchboards 3% of Gross receipts
- Pull Tabs 5% of Gross receipts
- Bingo 5% of Gross receipts less amount paid as prizes
- Raffles 5% of Gross receipts less amount paid as prizes
- Amusement Games 2% of Gross receipts less amount paid as prizes
- Card Games 11% of Gross receipts