Bellingham, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 4% of lodging charge
- Collected by
- WA Dept. of Revenue
- Exempt
- Stays of 1+ month
- Revenue use
- Tourism activities fund
- Max penalty
- $1,000 fine, 90 days jail
Summary
Bellingham levies a 4% special excise tax on short-term lodging charges by hotels, motels, roominghouses, tourist courts and trailer camps within city limits under Whatcom County, Washington.
There is levied a special excise tax of four 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 renting or leasing real property; provided, that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 2026-06-015, passed June 1, 2026).
Full Breakdown
BMC 4.62.010 imposes a 4% special excise tax on the sale of or charge for furnishing lodging by a hotel, roominghouse, tourist court, motel, or trailer camp, and on any similar license to use real property: language that reaches short-term rentals. Stays of one month or more are presumed a lease, not a taxable license, and fall outside the tax. The Washington Department of Revenue administers and collects the tax under BMC 4.62.030, applying RCW 82.08 and 82.32 procedures. Revenue funds the city's tourism activities fund (BMC 4.62.040) for tourist promotion and tourism-related facilities.
Violations & Fines
Violating any provision of Chapter 4.62 is a misdemeanor: up to a $1,000 fine and 90 days imprisonment for an individual, or up to a $1,000 fine for a firm or corporation (BMC 4.62.050).
Frequently Asked Questions
What is Bellingham's hotel/lodging tax rate?
Do short-term rentals owe this tax?
Sources & Official References
Other rules in Bellingham
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