Short-term rentals in Bellingham carry the standard Washington lodging tax stack. The Washington state retail sales tax is 6.5% (RCW 82.08.020) plus the Bellingham local sales tax (2.6%), producing a combined retail sales tax of approximately 9.1% on lodging stays under 30 consecutive nights (rate published quarterly by WA DOR). On top of that, Whatcom County imposes a 2% state-shared basic lodging tax under RCW 67.28.180 (credited against the state sales tax) and a 2% special hotel/motel tax under RCW 67.28.181 (additive). STR operators must register a Washington Business License through DOR, hold a City of Bellingham business license, pay the BMC 20.10.037 STR permit fee ($370 Type I, $550 Type II, or $847 Type III-A), and file combined excise tax returns through the My DOR portal. Renewals are $250 due before January 1 of even-numbered years.
Bellingham's lodging-tax structure is built on the standard Washington framework with Whatcom County overlays. First, the state retail sales tax under RCW 82.08.020 (6.5%) applies to every short-term lodging stay under 30 consecutive days; the Bellingham local sales-tax rate (currently 2.6%) stacks on top, producing a combined retail sales-tax rate of approximately 9.1% published by the Washington Department of Revenue (DOR) for the Bellingham taxing jurisdiction. Second, Whatcom County imposes a 2% basic / state-shared lodging tax under RCW 67.28.180. That basic tax is credited against (not added on top of) the state's share of the retail sales tax for guests, meaning the guest does not pay it as an additional line item but the county receives 2% of the room charge instead of the state. The county's Lodging Tax Advisory Committee (LTAC) allocates the proceeds to tourism promotion, primarily through Bellingham Whatcom County Tourism (the county's Destination Marketing Organization). Third, Whatcom County also imposes a 2% additional / special lodging tax under RCW 67.28.181; unlike the basic tax, this 2% is additive and increases the lodging tax shown on the guest's bill. There is no separate Tourism Promotion Area (TPA) per-night charge in Whatcom County in the same way Yakima County operates one (TPA charges apply to lodging properties with 40 or more units, which captures only the larger Bellingham hotels). Practically, the lodging tax shown on a guest's Bellingham receipt typically totals approximately 11.1% (the ~9.1% combined sales tax plus the 2% additional lodging tax, with the 2% basic credited against the state share). STR operators must (1) register a Washington Business License through bls.dor.wa.gov to obtain a Unified Business Identifier (UBI), (2) hold a City of Bellingham business license through City Finance, (3) pay the BMC 20.10.037 STR permit application fee ($370 Type I, $550 Type II, or $847 Type III-A) at submission and the $250 renewal fee before January 1 of every even-numbered year, (4) file combined excise tax returns with DOR on the monthly or quarterly cycle assigned at registration, and (5) report and remit retail sales tax, the special hotel-motel taxes, and B&O tax under the lodging classification. Hosting platforms (Airbnb, Vrbo) collect and remit some Washington state taxes on behalf of hosts under marketplace facilitator rules (RCW 82.08.0531), but operators must verify which taxes the platform actually remits for the Bellingham jurisdiction and remit any uncollected taxes (especially for direct bookings).
Failure to register for a Washington Business License, to collect the full lodging-tax stack, or to file and remit through the DOR My DOR portal is enforceable by the Washington Department of Revenue under RCW Title 82 with interest, late-filing penalties (typically 5-29% depending on lateness), substantial-underpayment penalties, and tax-warrant liens. Failure to pay the BMC 20.10.037 STR permit application fee or the $250 biennial renewal fee bars permit issuance or renewal and exposes the operator to enforcement as an unpermitted STR. Marketplace facilitator collection by a hosting platform does not automatically relieve the operator of recordkeeping and reporting duties; the operator must keep books showing what the platform collected versus what was actually due. The City of Bellingham may also treat tax non-compliance as a ground for non-renewal of the city business license and STR permit, and Code Enforcement coordinates with DOR cross-checks to identify unpermitted operations.
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