Tacoma, WA Accessory Structures: ADU Rental Restrictions (2026)

Long-term rental of ADUs is fully permitted under TMC 13.06.150 and protected by RCW 36.70A.681. Each rental unit must hold a Tacoma rental business license under TMC 6A.30 and comply with the Rental Housing Code at TMC 1.95 (just-cause for termination, relocation assistance for low-income tenants displaced by significant rent increases). Short-term rentals are addressed at TMC Title 6 (Business Licensing). Operators must hold a City of Tacoma Business License from the Tax and License Division. The Tacoma ADU tip sheet establishes that where a property contains both a primary dwelling and an ADU, only one of the two units may operate as a short-term rental at any given time — operators must designate which. Rentals of 3 or more individual rooms additionally require a Transient Accommodation License with a floor plan, fire-safety inspection, and proof of insurance. Lodging taxes apply: 6.5% Washington state sales tax, 3.0% Pierce County sales tax, 3.0% Tacoma city sales tax, and a 7% convention center tax — a combined approximate 19.5%. Stays of 30 days or longer are not short-term rentals and are governed by RCW 59.18 and the Tacoma Rental Housing Code.