Pasco, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 4 percent of lodging charge
- Who collects it
- WA Department of Revenue
- Covered lodging
- Hotel, motel, tourist court, trailer camp
- Exempt stays
- Occupancy of one month or more
- Revenue use
- Hotel motel excise tax fund, tourism
- Penalty
- Fine up to $500.00 per day
Summary
Pasco levies a 4 percent special excise tax on every hotel, motel, tourist court, rooming house, or trailer camp charge for lodging under Chapter 3.10 PMC. The Washington Department of Revenue collects it alongside state sales tax, and revenue funds tourism promotion through the hotel motel excise tax fund.
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 under Chapter 82.08 RCW applies to the sale of or the 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 the 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 the same.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 4837, passed May 4, 2026).
Full Breakdown
08 RCW. 010 spells out who the tax reaches: hotels, rooming houses, tourist courts, motels, and trailer camps, plus any similar arrangement granting a license to use real property rather than a true rental or lease. The code draws the line at one month: occupancy for a continuous period of one month or more is presumed to be a rental or lease of real property, not a taxable lodging license, so long-term stays fall outside the tax while anything shorter is caught by it. 08 RCW, so the lodging guest is not double-charged for that portion. 28 RCW. 32 RCW that govern state sales tax administration, using the Department's own forms and reporting procedures.
Violations & Fines
PMC 3.10.060 makes it unlawful for any person, firm, or corporation to violate or fail to comply with the chapter. A conviction is punishable by a fine of up to $500.00, and each day of continued violation counts as a separate offense. Because the Department of Revenue administers collection, delinquent lodging tax is also pursued through the state's standard sales tax enforcement and audit procedures under Chapter 82.32 RCW.
Frequently Asked Questions
What is Pasco's hotel occupancy tax rate?
Does the lodging tax apply to a stay of a month or longer?
Where does Pasco's lodging tax money go?
What happens if a lodging operator fails to remit the tax?
Sources & Official References
Other rules in Pasco
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