# California Live Poker Guide: Commercial Cardrooms, Tribal Casinos & Flat Drop

> Source: [California Card Rooms & Tribal Poker Guide: Drop Math, Laws & Taxes on Smarter.Poker](https://smarter.poker/poker-rooms/states/california)

## Executive Summary
California Boasts More Brick-And-Mortar Poker Tables Than Any Other Jurisdiction On Earth, Led By Mega-Clubs In Los Angeles (Commerce, The Bike, Hustler, Gardens) And San Jose (Bay 101, Matrix) Operating Under A Unique Flat Per-Hand Collection Drop.

## State Regulatory & Tax Fact Sheet
- **State**: California (CA)
- **Legal Status**: 100% Legal Municipal Commercial Cardrooms & Sovereign Tribal Casinos
- **Minimum Gambling Age**: 21+ (18+ At Select Tribal Casinos Without Alcohol On Floor)
- **State Income Tax Rate**: 1.0% To 13.3% Progressive State Income Tax
- **Approximate Live Poker Rooms**: 85+ Active Municipal Cardrooms & Tribal Casino Poker Rooms
- **Rake & Collection Model**: Flat $6 - $7 Per-Flop Collection Drop (Zero Percentage Calculation)
- **Regulated Online Real-Money Status**: Social & Club Play Only (No State Real-Money iPoker Legislation)

## Regulatory Overview
Commercial Cardrooms Are Licensed By The California Gambling Control Commission (CGCC) And Bureau Of Gambling Control. Because State Law Prohibits Percentage Rake, California Rooms Collect A Fixed Dollar Drop Once A Flop Is Dealt.

## Tax Withholding & W-2G Notes
California Taxes Gambling And Tournament Income At Progressive State Rates Up To 13.3% And May Withhold 7% State Backup Tax On Major Tournament W-2G Payouts.

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