STR stays owe Washington sales tax plus a local lodging tax and B&O tax. Airbnb and Vrbo collect and remit most lodging taxes; hosts still register with the Department of Revenue and file B&O.
Washington has no income tax, so excise taxes carry the load. Short-term stays in Whatcom County owe state and local retail sales tax, a local lodging (hotel-motel) tax, and, on the operator's income, the state B&O tax under the service classification. Airbnb and Vrbo automatically collect and remit sales and lodging taxes on bookings made through their platforms. Direct bookings require the host to register with the Department of Revenue and remit those taxes personally. RCW 64.37 also requires operators to hold a state business license and provide guests with safety information.
Unremitted sales, lodging, or B&O taxes accrue penalties and interest and can trigger a Department of Revenue audit. Failing to register the business is separately penalized.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Whatcom County, WA
Whatcom County and its cities let homeowners put up holiday decorations without a permit. Keep displays clear of sidewalks and sight lines, use outdoor-rated...
Whatcom County, WA
Whatcom County communities allow temporary garage-sale signs on private property, but keep them out of the public right-of-way and off utility poles. Take ev...
Whatcom County, WA
Whatcom County and Bellingham broadly allow political and temporary signs on private property as protected speech. Only official traffic signs belong in the ...
Whatcom County, WA
Bellingham requires every residential rental to register and pass a periodic safety inspection under its Rental Registration and Safety Inspection Program (B...
Whatcom County, WA
Washington has statewide just-cause eviction under RCW 59.18.650. A Whatcom County landlord cannot end a tenancy or refuse to renew except for a legally list...
Whatcom County, WA
Washington no longer leaves rent to the open market. Since HB 1217 took effect in May 2025, annual residential rent increases are capped statewide. For 2026 ...
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