Lewis County, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 2% of the lodging charge
- Applies to
- hotels, motels, tourist courts, trailer camps
- Collected by
- Washington Dept. of Revenue
- Revenue use
- county tourism promotion fund
- Exemption
- stays of one month or more
- Governing chapter
- LCC Chapter 3.15, since 1974
Summary
Unincorporated Lewis County levies a 2% special excise tax on lodging charges by hotels, rooming houses, tourist courts, motels and trailer camps under LCC Chapter 3.15. The Washington Department of Revenue collects it alongside state sales tax, and proceeds fund the county's tourism promotion fund.
For the purposes set forth in Ch. 67.28 RCW, the board of county commissioners of Lewis County, Washington, being the legislative and governing body of said county, does hereby impose and levy a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from renting or leasing real property; provided, 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 to enjoy the same.
Full Breakdown
010 imposes and levies, for the purposes set out in Ch. 28 RCW, a special excise tax of two percent on the sale of or charge made for furnishing lodging by a hotel, rooming house, tourist court, motel, trailer camp, or a similar license to use real property, as distinguished from renting or leasing it. The code presumes that occupying real property for a continuous period of one month or more is a rental or lease, not a taxable license to use, so stays of 30 days or longer fall outside the tax.
020. 030. 040, which may be spent on operating tourist, stadium, convention center and performing or visual arts facilities, on advertising and publicizing tourism, and on capital projects for those same facilities, including bond debt service, provided the facility is county-owned. 1817. The tax dates to Ord. 1033 in 1974 and was last amended by Ord. 1374 on March 24, 2026, which touched the advisory committee provisions.
Violations & Fines
LCC § 3.15.050 makes it unlawful for any person, firm or corporation to violate or fail to comply with the chapter. Any operator who fails or refuses to collect the tax with intent to violate the chapter or to gain an advantage, and any guest who refuses to pay tax due, is subject to the penalties set out in LCC § 1.20.020, the county's general code enforcement authority provision.
Frequently Asked Questions
What is the lodging tax rate in unincorporated Lewis County?
Who actually collects the Lewis County lodging tax?
Does the lodging tax apply to a month-long stay?
What does Lewis County do with lodging tax revenue?
Sources & Official References
Other rules in Lewis County
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