Transient Occupancy Tax: Bellevue vs Seattle
How do transient occupancy tax rules compare between Bellevue, WA and Seattle, WA?
Bellevue has fewer restrictions than Seattle.
Bellevue, WA
King County
King County imposes a 4 percent lodging tax on hotel and short-term rental stays under chapter 67.28 RCW, layered on the 6.5 percent state sales tax and local rates, totaling about 10.5 percent or more.
View full Bellevue rules →Seattle, WA
King County
Seattle lodging stays under 30 days incur roughly 15.7% in combined transient occupancy taxes — 10.25% state and local sales tax, 7% city special hotel tax, 2% King County tax, and a Tourism Promotion Area fee — collected by operators under SMC 5.36 and remitted monthly.
View full Seattle rules →Key Facts Comparison
| Fact | Bellevue | Seattle |
|---|---|---|
| County rate | 4 percent lodging | - |
| State sales tax | 6.5 percent | - |
| Combined | About 10.5 percent | - |
| Authority | RCW 67.28 | - |
| Combined rate | - | ~15.7 percent |
| City code | - | SMC 5.36 |
| Stay threshold | - | Under 30 nights |
| TPA fee | - | $2-$4 per night |
| Filing | - | Monthly to DOR |
Highlighted rows indicate differences between cities.
Bellevue FAQ
Do short-term rentals collect lodging tax?
Yes. Stays under 30 days at short-term rentals are subject to the same county lodging tax and state sales tax as hotels. Platforms like Airbnb collect and remit on hosts' behalf in Washington.
Where does lodging tax revenue go?
Under RCW 67.28, lodging tax must fund tourism promotion, marketing, and operation of tourism-related facilities and special events that attract visitors to the county.
Seattle FAQ
Do platforms like Airbnb collect this tax?
Yes for most components. Airbnb and VRBO collect and remit state and most local lodging taxes on hosts' behalf, but hosts still owe the Seattle business license fee and STR permit annually.
Are stays over 30 days exempt?
Yes. Continuous stays of 30 days or more by the same guest become non-transient and are exempt from the lodging tax components, though regular sales tax may still apply.
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