Spokane County, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Zone A/B rate
- $4.00 per room per day
- Zone C rate
- $1.00 per room per day
- Zone D rate
- $0.00
- Small-property threshold
- Under $500,000 prior-year room revenue
- Additional charge expires
- Midnight, June 30, 2027
- Collected by
- WA Dept. of Revenue
Summary
On top of the state-authorized hotel/motel tax, lodging businesses in unincorporated Spokane County collect a separate Tourism Promotion Area special assessment of up to $4.00 per room per day, charged to guests and remitted through the Washington Department of Revenue. Small lodging operators and certain non-hotel uses pay far less or nothing.
The special assessments to be imposed on the operators of those lodging businesses with room revenues during the preceding calendar year, which exceeded five hundred thousand dollars ($500,000.00), are as follows: Zone A Base Charge $2.00 per room/day Additional Charge $2.00 per room/day Total Charge (Special Assessment) $4.00 per room/day Zone B Base Charge $2.00 per room/day Additional Charge $2.00 per room/day Total Charge (Special Assessment) $4.00 per room/day
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 63).
Full Breakdown
040(2). 00 per room per day in both Zone A (inside Spokane city limits) and Zone B (unincorporated county). 00. The additional-charge half of the assessment is scheduled to expire at midnight on June 30, 2027, after which the total charge automatically drops back to the base charge alone unless the legislature extends it. 050. 997. 010.
Violations & Fines
The code does not set a standalone criminal penalty specific to this chapter; because the Department of Revenue administers and collects the assessment under RCW Chapter 82.32 procedures per SCC 7.66.070, noncompliance is handled through the state's standard tax administration and collection remedies. Lodging businesses and the county both consent to state inspection of relevant records under SCC 7.66.080.
Frequently Asked Questions
Does the Tourism Promotion Area fee apply outside Spokane city limits?
Is the TPA charge the same as the hotel/motel tax?
Do small lodging operators pay the full $4.00 rate?
Sources & Official References
Other rules in Spokane County
Compare Spokane County to another location·View the Washington hotels & lodging overview
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