Short-term rental operators in unincorporated Snohomish County must register statewide with the Washington Department of Revenue under RCW 64.37, collect Washington state retail sales tax, county/state lodging taxes under RCW 67.28, and remit them through the DOR combined excise tax return. The county does not levy a separate STR-specific permit fee; building, septic, and zoning fees follow the underlying use under SCC Title 30.
Washington's Short-Term Rental Operations Act, RCW 64.37, requires every short-term rental operator (defined as renting a unit fewer than 30 consecutive nights) to register with the Washington Department of Revenue and collect all applicable state and local taxes. In unincorporated Snohomish County the tax stack collected from each guest typically includes the state and local retail sales tax, the state-shared and county-imposed lodging taxes authorized by RCW 67.28 (basic 2 percent and additional 2 percent are credited against state sales tax in most cases) and any tourism promotion area (TPA) per-room charge that applies. RCW 64.37.040 expressly allows short-term rental platforms (Airbnb, Vrbo, Booking) to register and collect these taxes on the operator's behalf; operators using a collecting platform still owe the unpaid portion if the platform fails to remit. Snohomish County itself does not impose a stand-alone STR registration fee on dwellings in unincorporated areas under Title 30 SCC; standard land use, building, and on-site sewage fees apply when a permit is otherwise triggered (for example, a bed and breakfast guesthouse under SCC 30.28.020). Operators should also confirm whether the property is inside a city or town - cities such as Everett, Lynnwood, Marysville, Mill Creek, Edmonds, and Mukilteo enforce their own STR or B&B fee schedules. Confirm current rates on the Washington DOR Lodging Tax page and with Snohomish County Planning and Development Services at 425-388-3311.
Failing to register with the Washington Department of Revenue or remit collected lodging and sales taxes is a violation of RCW 82.32 and RCW 64.37 and exposes the operator to back taxes, interest, and civil penalties assessed by DOR. Repeat violations of RCW 64.37 are class 2 civil infractions under RCW 64.37.030. Confirm with Washington DOR at 360-705-6705.
Snohomish County, WA
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