Franklin County, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Lodging tax rate
- 4 percent of the charge for lodging
- Covered stays
- Under one month; hotels, motels, tourist courts, trailer camps
- Credit against state tax
- First 2 percent deducted from state sales tax owed
- Funds use
- Tourism promotion and tourism-related facilities only
- Administered by
- Washington State Department of Revenue
- Effective date
- January 1, 2004
- Violation penalty
- Up to $500 fine or 30 days jail
Summary
Chapter 3.15 of the Franklin County Code levies a 4 percent excise tax on lodging charged by hotels, rooming houses, tourist courts, motels and trailer camps in the unincorporated county. The first 2 percent is credited against the state sales tax collected under Chapter 82.08 RCW, and every dollar raised funds tourism promotion and tourism-related facilities.
There is levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. 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 same. ... The rate of the tax shall be four percent, which shall be in addition to any other tax imposed by the county; provided, the first two percent of the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW.
Full Breakdown
08 RCW, covering hotels, rooming houses, tourist courts, motels and trailer camps, plus any similar license to use real property. The code presumes that occupying real property for a continuous period of one month or more is a rental or lease rather than a taxable license to use, so stays under one month, the ordinary short-term-rental pattern, fall inside the tax. 040 credits the county tax for any equivalent city or town tax charged on the same transaction, preventing double taxation inside Connell, Mesa, Kahlotus or Pasco.
28 RCW authorizes. 32 RCW, and the county pays the department no separate administrative reimbursement. The chapter, adopted by Ordinance 11-2003, took effect January 1, 2004.
Violations & Fines
Section 3.15.080 makes it a misdemeanor for a seller who intentionally fails or refuses to collect the tax, or for a buyer who refuses to pay tax due, punishable by up to 30 days in jail, a fine of up to $500, or both. The Washington Department of Revenue, which administers collection under Section 3.15.060, can pursue the same enforcement remedies it uses for the state sales tax under Chapters 82.08 and 82.32 RCW.
Frequently Asked Questions
Does Franklin County's lodging tax apply to short-term rentals like Airbnb?
Who collects the 4 percent lodging tax?
What can the lodging tax money pay for?
Sources & Official References
Other rules in Franklin County
Compare Franklin County to another location·View the Washington hotels & lodging overview
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