King County, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined lodging tax ceiling
- 12 percent
- Alternate ceiling
- Dec. 1, 2000 rate if higher
- Base county sales/use tax
- 0.5 percent
- Applies
- Countywide, not just unincorporated
- Unlawful nonpayment
- Misdemeanor, § 4A.500.930
Summary
King County's sales-and-use-tax chapter doesn't set a standalone hotel tax rate. Instead it exempts hotel and short-term lodging sales from each add-on county tax once the combined sales tax on the room hits 12 percent, or the December 1, 2000 rate if that was higher.
The tax imposed in subsection A. of this section shall not apply to sales of lodging to the extent that the total sales tax rate imposed on such sales of lodging would exceed the greater of:
1. Twelve percent; or
2. The total sales tax rate that would have applied to the sale of lodging if the sale were made on December 1, 2000. (Ord. 20015 § 1, 2025: Ord. 17291 § 15, 2012: Ord. 14003 § 2, 2000. Formerly K.C.C. 4.28.025).
4A.500.120 Additional sales and use tax - King County Metro public transportation - 2006.
A. For the purpose of providing funding for the operational, maintenance and capital needs of Metro transit department public transportation, an additional sales and use tax of one-tenth of one percent is hereby levied, fixed, and imposed on all taxable events within King County as defined in chapter 82.08, 82.12, or 82.14 RCW, except as provided in subsection B. of this section. The tax shall be imposed upon and collected from those persons from whom sales tax or use tax is collected in accordance with chapter 82.08 or 82.14 RCW, and shall be so collected at the rate of one-tenth of one percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax. This additional sale and use tax shall be in addition to all other existing sales and use taxes, including the eight-tenths of one percent public transportation sale and use taxes currently imposed by the county pursuant to RCW 82.14.045.
Full Breakdown
Chapter 4A.520 (Hotel-Motel Tax) contains only a federal-compliance clause and a 2016-2020 Kingdome-debt pledge: no current rate. The real ceiling sits in chapter 4A.500's stacked sales/use taxes (transit, criminal justice, behavioral health, each 0.1-0.2 percent). Sections 4A.500.100.B, .120.B, .305.B and .315.B each say that add-on tax "shall not apply to sales of lodging" once the total sales tax rate on the room already reaches the greater of twelve percent or the rate that applied on December 1, 2000. The cap applies countywide, not just unincorporated areas, since it rides on the county sales tax; § 4A.500.910 credits any city sales tax already paid on the same sale.
Violations & Fines
A seller who deliberately refuses to collect the tax to gain an advantage, or a buyer who refuses to pay tax owed under chapter 4A.500, is guilty of a misdemeanor under King County Code § 4A.500.930.
Frequently Asked Questions
What is King County's hotel occupancy tax rate?
Does this cover Seattle hotels too?
Does the cap apply to Airbnb-style short-term rentals?
Sources & Official References
Other rules in King County
Compare King County to another location·View the Washington hotels & lodging overview
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