Grays Harbor County, WA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax duty
- Remit all local, state, federal taxes owed
- Records kept
- Guests, bookings, income, taxes remitted
- Records retention
- 3 most recent consecutive years
- Permit fee
- Set by county's current fee schedule
- Renewal attestation
- Confirms prior year's taxes paid
- Unpaid-tax penalty
- Up to $1,000 + permit revocation
Summary
Short-term rental permit-holders in unincorporated Grays Harbor County must remit every applicable local, state and federal tax and county fee tied to the rental, and keep three years of guest, booking and tax records for county inspection. County Code § 17.60.020(D) sets the recordkeeping duty; § 17.60.020(F) ties the permit fee itself to the county's current fee schedule rather than a fixed dollar amount printed in the code.
D.Taxes and Records.1.The permit-holder shall timely remit all applicable local, state and federal taxes and county fees owed in connection with the short-term rental.2.The permit-holder shall maintain records of all short-term rental activity, including number of guests, booking dates, rental income, and taxes remitted, for the most recent three consecutive years, and shall be provided to the county upon request. ... F.Permit Fees. The fee for the initial issuance and renewal thereof shall be per the county's current fee schedule at the time of a complete application.
Full Breakdown
Grays Harbor County Code § 17.60.020(D) requires every short-term rental permit-holder to timely remit all applicable local, state and federal taxes and county fees connected to the rental, which in practice includes state lodging and retail sales taxes and any county fees tied to the permit. The same subsection requires the permit-holder to maintain records of all short-term rental activity, specifically the number of guests, booking dates, rental income, and taxes remitted, for the most recent three consecutive years, and to produce those records to the county on request; there is no separate audit schedule printed in the code, so the county can ask at any time.
Tax compliance is also checked at renewal: § 17.60.020(E)(5)(b) requires a fresh attestation, with each annual renewal, that all applicable taxes for the previous year were paid to the state department of revenue for the property. On the fee side, § 17.60.020(F) sets the permit fee, for both initial issuance and renewal, at whatever amount the county's current fee schedule specifies at the time the application is complete, rather than a dollar figure fixed in the ordinance itself, so the fee can change as the board of county commissioners updates the schedule without amending this chapter.
Advertising for the rental must also carry the permit number under § 17.60.020(B)(8), which gives the county a way to cross-check an advertised listing against tax and permit records.
Violations & Fines
Failing to remit required taxes is expressly listed as a permit violation under § 17.60.020(G)(2)(d), and failing to maintain the required three-year activity records is listed as an operation violation under § 17.60.020(G)(3)(a). Permit violations escalate from a written warning to a $1,000 penalty and immediate permit revocation on the second notice under § 17.60.020(G)(4)(a), and the county planning division investigates complaints and issues notices of violation under the procedure in § 17.60.020(H).
Frequently Asked Questions
What taxes does a Grays Harbor County short-term rental owner have to pay?
How long must a permit-holder keep rental records?
How much is the short-term rental permit fee?
What happens if an operator doesn't pay the required taxes?
Sources & Official References
Other rules in Grays Harbor County
How Grays Harbor County compares: Cities with the Highest Short-Term Rental Taxes·Compare Grays Harbor County to another location·View the Washington short-term rentals overview
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