Seattle lodging stays under 30 days incur roughly 15.7% in combined transient occupancy taxes — 10.25% state and local sales tax, 7% city special hotel tax, 2% King County tax, and a Tourism Promotion Area fee — collected by operators under SMC 5.36 and remitted monthly.
Lodging tax in Seattle stacks several layers: state retail sales tax (6.5%), local sales tax (3.75%), Seattle special hotel/motel tax (7%), King County stadium tax (2%), and the Tourism Promotion Area assessment ($2-$4 per room night for hotels with 60+ rooms). Combined effective lodging tax runs about 15.7%-16% plus the TPA fee. Short-term rental platforms like Airbnb and VRBO collect on hosts' behalf for state and most local components; hosts remain responsible for Seattle business license and STR permit fees under SMC 6.600.
Failure to collect or remit lodging taxes triggers DOR audits, 5%-29% penalties on unpaid amounts, plus interest. Persistent nonpayment can result in license revocation, lien filings against the property, and personal liability for responsible corporate officers.
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See how Seattle's transient occupancy tax rules stack up against other locations.
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