Tacoma, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined rate (25+ rooms)
- 7% of lodging charge
- Combined rate (under 25 rooms)
- 4% (A+B only)
- 3% tier authority
- RCW 67.28.181
- Collected by
- WA Dept. of Revenue
- Governing code
- TMC Ch. 6A.80
Summary
Tacoma levies a combined 7% special excise tax on hotel, motel, and lodging charges for facilities with 25 or more rooms, stacking three separate excise levies under TMC Chapter 6A.80.
In addition to the taxes levied at subsections A and B of this section, the City Council, acting pursuant to the authority of RCW 67.28.181, hereby imposes and levies a special excise tax of 3 percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property... except that the tax will not apply to facilities having fewer than 25 rooms or 25 trailer spaces.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4946110; v22 updated 2026-07-28).
Full Breakdown
Tacoma imposes three stacked special excise taxes on lodging charges under TMC Chapter 6A.80: 2% under subsection A, 2% under subsection B, and an additional 3% under subsection C (authorized by RCW 67.28.181), a combined 7% for hotels, rooming houses, tourist courts, motels, and trailer camps with 25 or more rooms or spaces. The 3% RCW 67.28.181 layer does not apply to facilities under 25 rooms/spaces, so those smaller lodging businesses pay only the 4% combined A+B rate. The tax applies to short-term occupancy; stays of one month or more are presumed a rental/lease and fall outside the tax. The Washington State Department of Revenue administers and collects the tax on the City's behalf.
Violations & Fines
Collected and administered by the Washington State Department of Revenue under RCW 82.08/82.32 procedures; failure to remit exposes the operator to state tax enforcement and delinquency penalties, in addition to City business-license consequences.
Frequently Asked Questions
What is Tacoma's hotel/lodging tax rate?
Do small motels pay the full 7%?
Sources & Official References
Other rules in Tacoma
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Transient Occupancy Tax in Nearby Cities
How other cities in this county handle transient occupancy tax.