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

Sammamish does not levy a separate city STR tax, but state and county lodging taxes apply to short stays. Under the Washington Department of Revenue, a stay is transient lodging when furnished to a guest for less than 30 continuous days (or less than one month if it does not begin on the first of the month). Transient lodging income is subject to retail sales tax, the retailing classification of the business and occupation (B&O) tax, and additional local lodging taxes that apply only to lodging sales. King County properties are also subject to the King County convention and trade center tax. RCW 64.37.020 expressly requires that short-term rental operators remit all applicable local, state, and federal taxes, including occupancy, sales, lodging, and other taxes, fees, and assessments to which a hotel or bed and breakfast is subject, unless the platform collects and remits on the operator's behalf. Major platforms often collect Washington sales and lodging taxes for hosts, but the operator remains responsible for confirming full remittance. Cleaning, pet, and similar charges are part of the taxable lodging income. Beyond taxes, the only published city fee tied to operating is the $15.00 annual business license under SMC Chapter 5.05. Operators should use the Department of Revenue rate lookup for the exact Sammamish address rate.