Snohomish County, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base county lodging tax
- 2% (SCC 4.40.010)
- Additional regional tourism tax
- 2% (SCC 4.41.010)
- Combined rate
- 4% of lodging charge
- Exempt stays
- Continuous occupancy of 1+ month
- Collection agent
- WA Dept. of Revenue
- Violation penalty
- Misdemeanor, fine up to $300
Summary
Unincorporated Snohomish County levies a 2% excise tax on hotel, motel and short-term lodging charges under SCC 4.40.010, plus an additional 2% regional tourism tax under SCC 4.41.010, for a combined 4% rate. Stays of one month or more are presumed a lease, not taxable lodging.
There is hereby levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, 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; PROVIDED, HOWEVER, That 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 the same.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through legislation passed August 12, 2026).
Full Breakdown
010 imposes a special excise tax of 2% on charges for lodging furnished by a "hotel, roominghouse, tourist court, motel, trailer camp, and the granting of any similar license to use real property," language broad enough to reach short-term rentals booked through platforms rather than traditional hotels. The code draws the line at duration: 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," so month-to-month and longer stays fall outside the tax.
010," bringing the combined county lodging tax to 4% on a qualifying stay. 040). 055. 030, used for county-wide tourism marketing and tourism-facility capital costs.
Violations & Fines
Failing to comply with any provision of Chapter 4.40, including collecting and remitting the lodging tax, is a misdemeanor under SCC 4.40.080. A conviction carries a fine of "not more than $300.00" per violation. Because the state Department of Revenue administers collection under the same procedures as the state sales tax (SCC 4.40.040), lodging operators are also subject to the reporting, penalty and interest provisions the department applies to delinquent excise tax accounts under chapters 82.08 and 82.32 RCW.
Frequently Asked Questions
Does Snohomish County's lodging tax apply to short-term rentals, not just hotels?
What is the total lodging tax rate in unincorporated Snohomish County?
Who actually collects the lodging tax?
What happens if an operator doesn't collect or remit the tax?
Is there a credit if a city already taxes the same stay?
Sources & Official References
Other rules in Snohomish County
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