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Cowlitz County, WA Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
2% under § 3.42.010, plus 2% under Ch. 3.40
Combined county rate
4% of lodging charge, both chapters stacked
Collector
WA Dept. of Revenue, per § 3.42.030
Fund
Half to Tourist Facilities Development and Marketing Fund
Penalty
Misdemeanor for noncompliance, § 3.42.050
Effective date
July 21, 1997 (Ord. 97-132)

Summary

Unincorporated Cowlitz County levies a 2 percent lodging excise tax on hotels, motels and similar lodging under CCC § 3.42.010, stacked on top of the county's separate 2 percent tax under Chapter 3.40 CCC, for a combined 4 percent local charge on short-term lodging. The Washington State Department of Revenue collects both taxes alongside the state retail sales tax.

These county ordinances apply to unincorporated areas of Cowlitz County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

A. There is hereby levied a special excise tax of two percent on the sale of or charge for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. This tax is in addition to the tax imposed under Chapter 3.40 CCC, or any other tax authorized by law.

View official code

Full Breakdown

08 RCW. 32 RCW. 080. 020 for city or town lodging taxes on the same sale.

Violations & Fines

Failure to comply is a misdemeanor under § 3.42.050: "It is a misdemeanor for any person to violate or fail to comply with the requirements of this chapter." The county also enforces the separate Chapter 3.40 special excise tax through § 3.40.050, which fines any person or corporation up to $300.00 per violation, and the Washington Department of Revenue can pursue standard state tax-collection remedies for unpaid lodging excise taxes.

Frequently Asked Questions

Does Cowlitz County charge a hotel or lodging tax outside city limits?
Yes. In unincorporated Cowlitz County, CCC § 3.42.010 imposes a 2 percent lodging excise tax on hotels, motels, roominghouses and trailer camps, and Chapter 3.40 CCC adds another 2 percent, for a combined 4 percent local excise tax on top of state retail sales tax. Cities like Longview and Kelso set their own separate rates within their limits.
Who collects Cowlitz County's lodging tax?
The Washington State Department of Revenue collects it as the county's designated agent under CCC § 3.42.030, administering it alongside the state retail sales tax under Chapters 82.08 and 82.32 RCW. The county does not bill lodging operators directly; the tax is remitted the same way retail sales tax is.
What happens if a lodging operator does not collect Cowlitz County's tax?
It is a misdemeanor under CCC § 3.42.050 to violate or fail to comply with the chapter's requirements. Sellers required to collect the tax under RCW 82.08.010 must remit it to the county under RCW 67.28.200, and the state can pursue standard tax-enforcement remedies for uncollected amounts.

Sources & Official References

Other rules in Cowlitz County

Animal Ordinances: Chickens & LivestockSome RestrictionsFire Regulations: Fire Pits & Backyard FiresSome RestrictionsParking Rules: EV ChargingSome RestrictionsAnimal Ordinances: BeekeepingSome RestrictionsAnimal Ordinances: Veterinary Clinic ZoningSome RestrictionsAnimal Ordinances: Pet Groomer RulesSome Restrictions

All Cowlitz County rules

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