Hotels & Lodging in King County, WA (2026)

1 county-level rule, plus city-specific rules for 5 cities in King County, Washington.

Verified from official government sources

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

Transient Occupancy Tax

King County's sales-and-use-tax chapter doesn't set a standalone hotel tax rate. Instead it exempts hotel and short-term lodging sales from each add-on county tax once the combined sales tax on the room hits 12 percent, or the December 1, 2000 rate if that was higher.

King County Caps Combined Lodging Tax at 12%

Some Restrictions

King County Code § 4A.500.100.B

The tax imposed in subsection A. of this section shall not apply to sales of lodging to the extent that the total sales tax rate imposed on such sales of lodging would exceed the greater of: 1. Twelve percent; or 2. The total sales tax rate that would have applied to the sale of lodging if the sale were made on December 1, 2000. (Ord. 20015 § 1, 2025: Ord. 17291 § 15, 2012: Ord. 1400...

Full ordinance details →Official source ↗

Hotels & Lodging by City in King County

5 cities in King County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.

BellevuePop. 151,854