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

Operators of short-term rentals inside Kennewick collect and remit lodging tax through the Washington Department of Revenue's Combined Excise Tax Return. Three components apply. First, the state retail sales tax under RCW 82.08.020 (currently 6.5 percent at the state level) applies to charges for lodging of fewer than 30 continuous nights; RCW 82.08.0291 confirms that the retail sales tax applies to such lodging unless the stay is non-transient. Second, the local sales-and-use tax under RCW 82.14 applies on top of the state rate; the combined state-and-local sales tax inside the Kennewick city limits is published by the Department of Revenue on the Local Sales & Use Tax Rates page. Third, the special hotel/motel tax authorized by RCW 67.28.180 applies; Benton County has imposed the basic 2 percent county hotel/motel tax, which is credited against the state sales tax (so the guest pays one combined rate, but the county receives 2 percentage points of the state's share). Operator collection of all components is reported on the DOR Combined Excise Tax Return. WAC 458-20-166 defines transient versus non-transient lodging; stays of 30 or more continuous days by the same person are non-transient and exempt from retail sales tax on lodging. Hosting platforms (Airbnb, Vrbo) have marketplace-facilitator agreements with the Washington Department of Revenue under RCW 82.08.0531 and remit sales tax on platform bookings on the operator's behalf, but direct-booked stays remain the operator's responsibility for collection and remittance.