Whatcom County, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 2% of lodging charge
- State authority
- RCW 67.28.180
- Exemption
- Stays of one month or longer
- Collected by
- Seller, remitted via WA DOR
- Max penalty
- $250 fine, 30 days jail
- Fund use
- Convention/stadium/arts center facilities
- City tax credit
- Full credit for same taxable event
Summary
Whatcom County levies a 2% transient occupancy tax on lodging charges under WCC 3.36.010, covering hotels, motels, tourist courts, roominghouses and trailer camps in the unincorporated county. The tax reaches any short-term license to use real property for lodging, not stays of a month or longer, and funds the county's convention center account.
Pursuant to the authority of RCW 67.28.180, there is levied for collection, 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, in Whatcom County.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4963078; v4 updated 2026-06-23; through 06-23-2026).
Full Breakdown
180, imposes a 2% excise tax on the sale of or charge for furnishing lodging by a hotel, roominghouse, tourist court, motel, trailer camp, or any similar license to use real property, as distinguished from a rental or lease. 020, an occupancy of one continuous month or longer is presumed a lease rather than a taxable license, so long-term stays fall outside the tax. 030 credits the county tax dollar-for-dollar against any city lodging tax already collected on the same taxable event, preventing double taxation where a stay occurs inside a city.
070, RCW ch. 32). 070 may only pay for acquisition, construction or operation of public stadium, convention center, and performing/visual arts center facilities, related bond debt, or tourism advertising and promotion. 080), and withdrawals require action of the county legislative authority for the purposes RCW ch. 090).
Violations & Fines
Under WCC 3.36.110, it is unlawful for any person, firm or corporation to violate or fail to comply with this chapter. A conviction is punishable by a fine of not more than $250.00, imprisonment for not more than 30 days in the county jail, or both. Sellers who fail to collect the tax and buyers who refuse to pay it are both subject to enforcement.
Frequently Asked Questions
Does Whatcom County's lodging tax apply to short-term vacation rentals?
Who actually collects and pays over the 2% tax?
What happens if a lodging operator does not collect the tax?
Do I owe this tax if I already paid a city's lodging tax on the same stay?
Sources & Official References
Other rules in Whatcom County
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