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Hotels & Lodging in Island County, WA (2026)

1 rule for unincorporated Island County, Washington.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Island County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Transient Occupancy Tax

Hotels, motels, tourist courts and trailer camps in unincorporated Island County pay a 2 percent lodging excise tax on every stay under one month, under Island County Code Chapter 3.06. The Washington Department of Revenue collects the tax at no cost to the county, crediting proceeds to the county's public facilities and tourism fund.

Island County Hotel Lodging Excise Tax

Some Restrictions

Island County Code §§ 3.06.010, 3.06.040

There is hereby levied and there shall be collected a special excise tax of two (2) percent of the sale price or charge made for the furnishing of lodging by any hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, within Island County; provided, that it shall be pre...

All Island County ordinances

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