Island County, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base lodging tax rate
- 2% (Sec 3.06.010)
- Additional tourism tax
- 2% more (Sec 3.06A.010)
- Combined rate cap
- 12% total (Sec 3.06A.030)
- Tax collector
- WA Dept. of Revenue
- Fund
- Public facilities/tourism fund
- Taxable stay length
- Under 1 continuous month
- Effective date
- April 1, 1982
Summary
Hotels, motels, tourist courts and trailer camps in unincorporated Island County pay a 2 percent lodging excise tax on every stay under one month, under Island County Code Chapter 3.06. The Washington Department of Revenue collects the tax at no cost to the county, crediting proceeds to the county's public facilities and tourism fund.
There is hereby levied and there shall be collected a special excise tax of two (2) percent of the sale price or charge made for the furnishing of lodging by any hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, within Island County; 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 enjoy the same. ... Pursuant to RCW 67.28.200, the State Department of Revenue shall perform the collection of this tax on behalf of Island County at no cost to the county.
Full Breakdown
010, adopted by Ord. 050). The code presumes that occupancy for a continuous period of one month or more is a rental or lease, not a taxable license, so shorter stays are what the tax reaches. 020). 040). 060). 030). 040). Hotel operators inside Oak Harbor, Coupeville or Langley pay under those cities' own lodging tax ordinances instead; this chapter reaches only unincorporated Island County.
Violations & Fines
Chapter 3.06 itself sets no separate penalty; the Washington Department of Revenue enforces the tax as part of its standard state tax-collection authority under Chapter 82.32 RCW while administering it for the county at no cost (§ 3.06.040). The companion additional lodging tax in Chapter 3.06A carries its own misdemeanor penalty: any violation is punishable by a fine up to $1,000, up to 90 days in jail, or both, with each day of noncompliance a separate offense (§ 3.06A.070).
Frequently Asked Questions
What is the hotel lodging tax rate in unincorporated Island County?
Who actually collects Island County's lodging tax?
Do stays of a month or longer owe this tax?
What is the lodging tax revenue used for?
Sources & Official References
Other rules in Island County
Compare Island County to another location·View the Washington hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.