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Pierce County, WA Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

County lodging tax
2% (<=25 units) / 5% (26+ units)
Tax authority
WA Dept. of Revenue schedule
Applies to
Stays under 30 days
Operator duty
Remit all taxes (RCW 64.37.020)
Program admin
County Lodging Tax Program

Summary

Short-term rentals in Pierce County owe the county lodging (hotel-motel) excise tax, set by the Department of Revenue at 2 percent for facilities of 25 or fewer units and 5 percent for 26 or more, plus state and local sales tax. RCW 64.37.020 makes the operator responsible.

City-specific rules exist: Lakewood, and Tacoma have their own taxes & fees rules that differ from Pierce County's county-level regulations. If you live in one of those cities, check the city-specific page instead.

Short-term rental operators must remit all applicable local, state, and federal taxes unless the platform does this on the operator's behalf.

View official code

Full Breakdown

Rentals of fewer than 30 consecutive days in Pierce County owe lodging taxes on top of retail sales tax. The county funds its Tourism Promotion Program with a lodging excise tax, administered for unincorporated Pierce County and 15 smaller cities and towns. Under the Department of Revenue's special hotel-motel schedule, the Pierce County rate is 2 percent for facilities with 25 or fewer units and 5 percent for facilities with 26 or more, collected from the guest and reported on the state excise return. RCW 64.37.020 reinforces this: operators must remit all applicable taxes unless the platform does so on their behalf. Airbnb and Vrbo commonly collect these, but the operator stays responsible for any gap.

Violations & Fines

Failing to collect and remit the county lodging tax and state and local sales tax on rentals under 30 days is a violation enforced by the Department of Revenue. Under RCW 64.37.020 the operator stays liable unless the platform remits.

Frequently Asked Questions

What lodging tax rate applies to Pierce County rentals?
The Department of Revenue's special hotel-motel tax for Pierce County is 2 percent for facilities with 25 or fewer units and 5 percent for 26 or more, charged on top of state and local sales tax.
Do I still owe tax if Airbnb collects it?
RCW 64.37.020 makes the operator responsible for all applicable taxes unless the platform actually collects and remits them. Confirm coverage and register for anything the platform does not handle.

Sources & Official References

Other rules in Pierce County

Short-Term Rental PermitsSome RestrictionsOccupancy LimitsSome RestrictionsShort-Term Rental Parking RulesFew RestrictionsNoise RulesSome RestrictionsNight CapsFew RestrictionsPrimary-Residence-Only RuleFew RestrictionsHost Presence RuleFew RestrictionsInsurance RequirementsSome RestrictionsFence Regulations: Retaining WallsSome RestrictionsFence Regulations: Material RestrictionsSome RestrictionsAnimal Ordinances: MicrochippingSignificant RestrictionsAnimal Ordinances: Mandatory Spay/NeuterSignificant RestrictionsAnimal Ordinances: Pet Store RulesHeavy RestrictionsLandscaping Rules: Rainwater HarvestingLight Restrictions

All Pierce County rules

How Pierce County compares: Cities with the Highest Short-Term Rental Taxes·Compare Pierce County to another location·View the Washington short-term rentals overview

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Taxes & Fees in Cities Across Pierce County

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