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Hotels & Lodging in Skagit County, WA (2026)

1 rule for unincorporated Skagit County, Washington.

Verified from official government sources

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

Transient Occupancy Tax

Unincorporated Skagit County levies a combined 4% special excise tax, two separate 2% layers under SCC 3.16.010, on lodging sold by a hotel, rooming house, tourist court, motel, trailer camp, or any similar license to use real property, which reaches short-term rentals. Stays of 30 or more consecutive days are presumed a lease and fall outside the tax.

Skagit County's 4% Lodging Excise Tax

Some Restrictions

Skagit County Code § 3.16.010

(1) There is hereby imposed a special excise tax of two (2) percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from renting or leasing real property; provided, that it shall be presumed that the occupancy of real property for a continu...

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