Hotels & Lodging in Whatcom County, WA (2026)
1 county-level rule, plus city-specific rules for 1 city in Whatcom County, Washington.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Whatcom County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Whatcom County levies a 2% transient occupancy tax on lodging charges under WCC 3.36.010, covering hotels, motels, tourist courts, roominghouses and trailer camps in the unincorporated county. The tax reaches any short-term license to use real property for lodging, not stays of a month or longer, and funds the county's convention center account.
Whatcom County Hotel Occupancy Tax
Some RestrictionsWhatcom County Code § 3.36.010
Pursuant to the authority of RCW 67.28.180, there is levied for collection, a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, 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, in Whatcom County.
Hotels & Lodging by City in Whatcom County
1 cities in Whatcom County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.
All Whatcom County ordinances
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