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

There is hereby levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW, said tax including the “basic” two percent lodging tax as authorized by RCW 67.28.180 and the “special” two percent lodging tax as authorized by RCW 67.28.181, as now adopted and hereafter amended. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of short term rental lodging and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. It shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 3172 § 2 (Exh. A), 2017; Ord. 2663 § 2, 1998; Ord. 2612 § 2, 1997).