Seattle STR hosts must collect Washington State lodging taxes under RCW 67.28. Seattle imposes a Business License Tax (based on gross receipts). The $75/year per-unit STR regulatory license fee applies separately.
Seattle short-term rentals are subject to a complex multi-layer tax structure. Washington State sales tax is 6.5%, plus local Seattle sales tax of approximately 3.85%, for a combined rate of about 10.35%. A 7% convention center tax applies to STRs in Seattle (effective January 1, 2019). The Special Hotel/Motel Tax ranges from 1-5% of listing price including cleaning fees for stays of 29 nights or shorter. Business & Occupation (B&O) tax applies at 0.471% under the retailing classification. Airbnb also charges guests a $4/night STR Platform Fee for stays of 28 nights or shorter. Major platforms like Airbnb and VRBO auto-collect state sales tax and some lodging taxes, but B&O tax must be filed directly by the operator. The maximum combined lodging tax rate for Seattle is 15.2% under RCW 67.28.181(2)(c).
Failure to collect/remit taxes: state and local tax penalties. B&O tax non-filing: Washington DOR enforcement.
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Seattle, WA
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