Seattle, WA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Operator license fee
- $75 per dwelling unit, annually
- Bed and breakfast fee
- $75 per unit
- Platform fee
- $0 per night booked, currently
- Fee timing
- Paid at application submission
- Fee status
- Non-refundable, non-transferrable
- Fee review
- Annual, by Director's Rule
Summary
Seattle charges short-term rental operators $75 per dwelling unit annually and bed and breakfast operators $75 per unit, paid when the license application is submitted to the Department of Finance and Administrative Services under SMC 6.600.090. Operators must also remit all applicable local, state and federal taxes.
B. Short-term rental operator license fees. The fee for an operator license issued pursuant to this Chapter 6.600 shall be $75 per dwelling unit annually, paid at the time the application is submitted to the City. C. Bed and breakfast operator license fees. The fee for a bed and breakfast operator license issued pursuant to this Chapter 6.600 shall be $75 per bed and breakfast, paid at the time the application is submitted to the City. ... E. License fees are non-refundable and non-transferrable.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Municipal Code: Supplement 44 Update 1).
Full Breakdown
090, the license fee structure for the city's short-term rental (STR) regime has three tiers. D, the Director may estimate the quarterly fee instead. Operator license fees are $75 per dwelling unit annually, paid when the application is submitted to the City. Bed and breakfast operator license fees are $75 per bed and breakfast unit, also paid at application. The Director must review all three fee tiers annually and adjust them by Director's Rule to achieve full cost recovery of administrative, enforcement and regulatory costs -- no more -- weighing projected program costs, the need for added enforcement against illegal activity, total nights booked citywide, and the administrative burden of processing licenses.
Fees are non-refundable and non-transferrable once paid. E. B allows only one dwelling unit for short-term rental (two if one is the operator's primary residence), so the $75 fee applies per licensed unit, not per listing or per booking.
Violations & Fines
Operating as a platform, operator, or bed and breakfast operator without paying the applicable license fee and holding a valid license is unlawful under 6.600.040. The Director enforces through the licensing process itself -- an incomplete or unpaid fee application is not issued a license -- and separately through the civil citation and penalty scheme in 6.600.110-.120 for operating without a required license.
Frequently Asked Questions
How much is Seattle's short-term rental license fee?
Is the STR license fee refundable if I cancel?
Do I still owe lodging taxes on top of the license fee?
Sources & Official References
Other rules in Seattle
How Seattle compares: Cities with the Highest Short-Term Rental Taxes·Compare Seattle to another location·View the Washington short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in King County handle taxes & fees.