Puyallup, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 7 percent of lodging charge
- State credit portion
- First 2 percent deducted from state sales tax owed
- Collecting agency
- Washington Department of Revenue
- Exempt stays
- Continuous occupancy of one month or more
- Maximum fine
- $500.00 per day of violation
- Fund use
- Tourism promotion and tourism-related facilities
Summary
Puyallup levies a 7 percent special excise tax on lodging charges by hotels, motels, rooming houses, tourist courts and trailer camps under PMC Chapter 3.10, collected by the Washington Department of Revenue alongside state sales tax.
There is levied a special excise tax of seven 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 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. ... provided, the first two percent of the tax shall be deducted from the amount of the tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. ... It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter and shall constitute a misdemeanor. Every person convicted of a violation of any provision of this chapter shall be punished by a fine in a sum not to exceed $500.00. Each day of violation shall be considered a separate offense.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4985225; v6 updated 2026-07-21; through 07-21-2026).
Full Breakdown
08. The tax reaches hotels, rooming houses, tourist courts, motels and trailer camps, and also covers the granting of any similar license to use real property, as distinguished from a rental or lease of real property. Stays of one continuous month or longer are presumed to be a rental or lease rather than a taxable license to occupy, which is why long-term extended-stay guests fall outside the tax. 08 RCW, so the city's tax does not simply stack on top of the state rate dollar for dollar.
010. 32 RCW. 28 RCW. This lodging tax applies only within Puyallup city limits; it does not reach lodging on Puyallup Tribe of Indians trust land, which sits outside municipal taxing authority, or lodging in unincorporated Pierce County areas such as South Hill or Frederickson.
Violations & Fines
Failing or refusing to collect, remit or otherwise comply with the hotel and motel tax is a misdemeanor under PMC § 3.10.060. A convicted operator faces a fine of up to $500.00, and each day the violation continues counts as a separate offense, so noncompliance can compound quickly for an operator who keeps renting rooms without collecting the tax.
Frequently Asked Questions
What is Puyallup's hotel and motel tax rate?
Does the hotel tax apply to a month-long stay?
Who collects Puyallup's lodging tax?
What happens if an operator doesn't collect the tax?
Sources & Official References
Other rules in Puyallup
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Transient Occupancy Tax in Nearby Cities
How other cities in this county handle transient occupancy tax.