Cowlitz County, WA Hotels & Lodging: Transient Occupancy Tax (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.
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.
Full Breakdown
Cowlitz County Code § 3.42.010 levies "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," explicitly "in addition to the tax imposed under Chapter 3.40 CCC." A hotel, motel, roominghouse, tourist court or trailer camp stay in unincorporated Cowlitz County therefore carries two stacked county excise taxes totaling 4 percent, on top of the standard state and local retail sales tax collected under Chapter 82.08 RCW. Under § 3.42.030, the county designates the Washington State Department of Revenue as its collection agent, and the tax is administered under Chapters 82.08 and 82.32 RCW.
Revenue is split under § 3.42.040: half goes to the county's Tourist Facilities Development and Marketing Fund and half to tourism promotion and facility costs defined in RCW 67.28.080. This chapter, adopted by Ordinance 97-132 effective July 21, 1997, replaced the county's earlier Chapter 3.36 transient occupancy excise tax after state law (Section 22, Chapter 452, Laws of 1997) repealed the authority behind the § 3.36.010 tax; § 3.42.060 states the new tax "shall be in replacement of the tax now levied under CCC § 3.36.010." A seller required to collect the tax under RCW 82.08.010 must pay it over to the county as provided in RCW 67.28.200, and a credit is allowed under § 3.42.020 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?
Who collects Cowlitz County's lodging tax?
What happens if a lodging operator does not collect Cowlitz County's tax?
Sources & Official References
Other rules in Cowlitz County
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