Yakima, WA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Rate
- 5% excise tax
- Applies to
- hotels, motels, lodging under 30 days
- Collected by
- Washington Dept. of Revenue
- Effective since
- January 2, 1999
Summary
Yakima imposes a 5% excise tax on lodging under 30 days at hotels, motels and similar rentals, collected by the state as part of the city's room tax.
Commencing January 2, 1999, for the purposes permitted under state law, there is imposed and levied a special excise tax of five percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW, including, but not limited to, the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and granting of any similar license to use real property, as distinguished from renting or leasing of real property, in the city of Yakima; provided, that 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 mere license to use or to enjoy the same. (Ord. 1624 § 1 (part), 1974; Ord. 97-48 § 1, 1997; Ord. 98-56 § 1, 1998)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4980636; v1 updated 2026-08-03; through 08-03-2026).
Full Breakdown
Yakima levies a 5% lodging excise tax under YMC Chapter 3.93 on hotels, motels, roominghouses, tourist courts, trailer camps, and any similar license to use real property for lodging, layered on the state sales-tax base in Chapter 82.08 RCW. Occupancy of one month or more is presumed a rental rather than taxable lodging, so the tax reaches shorter stays. The Washington Department of Revenue collects and administers the tax as the city's agent; proceeds fund the capital improvement fund for the convention center, performing arts center, and tourism promotion.
Violations & Fines
Failure to remit is enforced as a state tax delinquency under RCW 82.32, administered by the Washington Department of Revenue as the city's collection agent; no separate misdemeanor penalty appears in this chapter.
Frequently Asked Questions
What is Yakima's lodging tax rate?
Does Yakima's lodging tax apply to short-term rentals?
Sources & Official References
Other rules in Yakima
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