Spokane Valley, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base lodging tax
- 2% under RCW 67.28.180
- Additional lodging tax
- 1.3% under RCW 67.28.181
- Combined rate
- 3.3% of lodging charge
- Collecting agency
- WA Dept. of Revenue
- Exempt stays
- Occupancy of 1 month or more
- Violation penalty
- Misdemeanor, per-day offense
Summary
Spokane Valley levies a 2% lodging tax plus a separate 1.3% tax, a combined 3.3%, on charges for hotel, motel, rooming house, tourist court and trailer camp stays under SVMC § 3.20.010. Stays of one month or more are presumed a lease, not taxable lodging.
A. Imposition. 1. There is levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW, pursuant to RCW 67.28.180. 2. There is levied a separate special excise tax of 1.3 percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW, pursuant to RCW 67.28.181. B. Tax Imposed. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or 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 license to temporarily use and enjoy the same.
Full Breakdown
08 RCW. The tax reaches "a hotel, motel, rooming house, tourist court or trailer camp, and the granting of any similar license to use real property," language broad enough to sweep in short-term rentals booked for less than a month; the code presumes any occupancy of one month or longer is a rental or lease of real property, not a taxable license to use it, so month-to-month and longer stays fall outside the tax. 010. 020(B). 040.
Violations & Fines
Under SVMC § 3.20.050, failing or refusing to comply with any provision of the lodging tax chapter is a misdemeanor, and each day the violation continues counts as a separate offense, so unpaid or unreported tax can generate cumulative daily charges.
Frequently Asked Questions
Does the tax apply to short-term rentals booked through an app?
What is the combined lodging tax rate in Spokane Valley?
Who collects the lodging tax?
What happens if a lodging operator does not pay the tax?
Sources & Official References
Other rules in Spokane Valley
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