Skagit County, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined rate
- 4% (two 2% excise layers)
- Governing section
- SCC 3.16.010
- Second layer authority
- RCW 67.28.181
- Long-stay exemption
- 30+ consecutive days presumed a lease
- Collected by
- WA Dept. of Revenue
- Penalty
- Up to $300 fine and/or 90 days jail
- Tax effective since
- August 1, 1976
Summary
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.
(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 continuous period of one (1) month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same. ... (2) In addition to that tax imposed and levied at subsection (1) of this section, the Skagit County Board of Commissioners acting under the authority of RCW 67.28.181 hereby imposes and levies a special excise 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.
Full Breakdown
181, for a combined 4% special excise on the sale of or charge for furnishing lodging by a hotel, rooming house, tourist court, motel, trailer camp, or the granting of any similar license to use real property. The code draws the line between a taxed license to use property and an untaxed lease by presuming that occupancy for a continuous period of one month or more is a rental or lease rather than a mere license, which is the provision that exempts long-term stays and captures short-term rental bookings under 30 days.
010. 32 RCW. 060. 070 creates a five-member Lodging Tax Advisory Committee, one County Commissioner as chair, two representatives of businesses that collect the tax, and two representatives of activities funded by the tax proceeds, that reviews any proposed rate increase, exemption repeal, or change in use of revenue and reports to the County Administrator on the lodging fund's long-term stability.
Violations & Fines
SCC 3.16.040 makes it unlawful for any person, firm or corporation to violate or fail to comply with the chapter. A person convicted faces a fine of not more than $300.00, imprisonment for not more than 90 days, or both; a firm or corporation convicted faces a fine of not more than $300.00. The Washington Department of Revenue administers and collects the underlying tax under SCC 3.16.030.
Frequently Asked Questions
What is Skagit County's lodging excise tax rate?
Does the tax apply to a short-term rental booking?
Who actually collects the tax?
What's the penalty for not remitting the tax?
Sources & Official References
Other rules in Skagit County
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