Yakima County, WA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Lodging excise tax rate
- 2% of lodging charge
- Tax authority
- YCC § 3.05.010
- Tax collector
- WA Dept. of Revenue, as county agent
- Tax proceeds fund
- County convention center fund
- Business license
- State/federal licenses required, § 19.18.420(6)
Summary
Short-term rental operators in unincorporated Yakima County must hold the state and local business licenses the operation requires and collect the county's lodging tax. YCC § 19.18.420(6) folds state and federal licensing and tax rules into the STR permit, while § 3.05.010 imposes a two percent special excise tax on charges for lodging.
(6) Business license required. Short-term rentals shall meet all state and federal regulations, including those pertaining to business licenses and taxes. § 3.05.010. Special Excise Tax Imposed. For the purposes set forth in RCW Chapter 67.28, there is levied and there shall be collected a special excise tax of two percent on the sale of, or charge made for, the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from renting or leasing of real property, in the county; 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.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4871853; v6 updated 2026-04-21; through 04-21-2026).
Full Breakdown
420, does not set its own license fee schedule. Instead it requires short-term rentals to meet all state and federal regulations, including those pertaining to business licenses and taxes, meaning the state Business Licensing Service registration and Department of Revenue tax accounts that already apply to lodging businesses apply here too. 28, levies a special excise tax of two percent on the sale of, or charge made for, the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from renting or leasing real property, within the county.
A short-term rental booked for a stay under 30 days falls within that definition because the code presumes any occupancy of a month or longer is a rental or lease rather than a taxable lodging license, so nightly and weekly STR bookings are the exact transactions the tax targets. 030. 420(4) conditional use permit application should expect to register for this excise tax collection alongside any Department of Revenue business license before hosting guests.
Violations & Fines
Failing to collect or remit the two percent lodging excise tax exposes an operator to the same collection and enforcement remedies the Department of Revenue uses for any delinquent state-administered excise tax, since § 3.05.020 makes DOR the county's collection agent. Operating a short-term rental without the state and local business licenses required by § 19.18.420(6) is also a violation of the STR permit conditions, which Yakima County Code Enforcement can pursue as a Class I Civil Infraction under § 21.04.030.
Frequently Asked Questions
Do short-term rental hosts pay a lodging tax in Yakima County?
Does the county require a separate business license for a short-term rental?
Where does the lodging tax money go?
Sources & Official References
Other rules in Yakima County
How Yakima County compares: Cities with the Highest Short-Term Rental Taxes·Compare Yakima County to another location·View the Washington short-term rentals overview
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