Kent, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 1 percent special excise tax
- Effective date
- February 1, 1999
- Applies to
- Hotels, motels, tourist courts, trailer camps
- Exempt
- Stays of one month or more
- Collected by
- WA Department of Revenue, as city's agent
- Fund use
- Tourism promotion and tourism facilities only
Summary
Kent levies a 1 percent special excise tax on hotel, motel and lodging charges under KCC 3.23.020, effective since February 1, 1999. The tax applies on top of sales tax and is collected by the Washington State Department of Revenue as the city's agent, not by Kent directly.
Effective February 1, 1999, there is hereby levied, as authorized by RCW 67.28.181, a special excise tax of one (1) percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. Pursuant to RCW 82.08.010 and 82.04.050(1)(f), the tax imposed applies to the sale of or charge 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 (1) month or more constitutes a rental or lease of real property and not a mere license to use and enjoy the same.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 4542, passed June 16, 2026).
Full Breakdown
08 RCW, effective February 1, 1999. The tax reaches lodging sold by a hotel, rooming house, tourist court, motel, or trailer camp, and any similar arrangement granting a license to use real property, as opposed to a true rental or lease of real property. The code draws that line explicitly: occupancy of real property for a continuous period of one month or more is presumed to be a rental or lease, not a taxable license to use, so long-term stays fall outside the levy. 030 makes clear the 1 percent lodging tax stacks on top of any other license fee or tax the city already imposes, meaning it is charged in addition to Kent's regular sales tax and any business licensing fees a hotel operator owes.
28 RCW, and unspent balances may be invested by the city under general investment authority pending use. Administration is not handled locally. 050 designates the Washington State Department of Revenue as the city's collection agent, so hotel and motel operators remit the special excise tax to the state alongside their regular state and local sales tax filings rather than filing a separate return with Kent. 08 RCW sales tax.
Violations & Fines
Chapter 3.23 does not spell out a separate lodging-tax penalty schedule; because the Department of Revenue collects the tax as part of state sales tax administration, non-remittance is treated the same as unpaid state excise tax, exposing the operator to DOR-assessed interest, penalties and potential license or business registration consequences under state collection law rather than a city-specific fine.
Frequently Asked Questions
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Sources & Official References
Other rules in Kent
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Transient Occupancy Tax in Nearby Cities
How other cities in King County handle transient occupancy tax.