Hotels & Lodging in Washington (2026)
26 rules on the books across Washington, 26 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Auburn
Some RestrictionsAuburn levies a 1% special excise tax on lodging charged by hotels, motels, rooming houses, tourist courts and trailer…
Read full rule →Bellevue
Some RestrictionsBellevue levies a 5 percent lodging excise tax on charges for hotel, motel, rooming house, tourist court and trailer…
Read full rule →Bellingham
Some RestrictionsBellingham levies a 4% special excise tax on short-term lodging charges by hotels, motels, roominghouses, tourist…
Read full rule →Cowlitz County
Some RestrictionsUnincorporated Cowlitz County levies a 2 percent lodging excise tax on hotels, motels and similar lodging under CCC §…
Read full rule →Edmonds
Some RestrictionsEdmonds levies a 2 percent special excise tax on lodging sold by hotels, motels, tourist courts and trailer camps under…
Read full rule →Federal Way
Some RestrictionsFederal Way imposes a special excise tax of 1 percent on lodging charges at any hotel, motel, rooming house, tourist…
Read full rule →Franklin County
Some RestrictionsChapter 3.15 of the Franklin County Code levies a 4 percent excise tax on lodging charged by hotels, rooming houses…
Read full rule →Grant County
Some RestrictionsUnincorporated Grant County levies a 4 percent special excise tax on lodging under GCC 3.68.030, reaching hotels…
Read full rule →Kennewick
Some RestrictionsKennewick imposes a 4% special excise tax on hotel, motel, and short-term lodging charges under KMC 3.20.010, collected…
Read full rule →Kent
Some RestrictionsKent levies a 1 percent special excise tax on hotel, motel and lodging charges under KCC 3.23.020, effective since…
Read full rule →King County
Some RestrictionsKing County's sales-and-use-tax chapter doesn't set a standalone hotel tax rate. Instead it exempts hotel and…
Read full rule →Kirkland
Some RestrictionsKirkland levies a one percent lodging excise tax on charges for hotel, motel, rooming house, tourist court, and trailer…
Read full rule →Lakewood
Some RestrictionsLakewood, Washington (Pierce County) imposes a 7 percent special excise tax on lodging charges under LMC 3.36.010. The…
Read full rule →Lynnwood
Some RestrictionsLynnwood imposes a special excise tax of 2 percent on the sale or charge for furnishing lodging by any hotel, rooming…
Read full rule →Marysville
Some RestrictionsMarysville levies a 2% special excise tax under RCW 67.28.180 on lodging furnished by hotels, motels, roominghouses…
Read full rule →Pasco
Some RestrictionsPasco levies a 4 percent special excise tax on every hotel, motel, tourist court, rooming house, or trailer camp charge…
Read full rule →Port Townsend
Some RestrictionsPort Townsend levies a 4% special excise tax on hotel, motel, and short-term rental lodging charges, on top of state…
Read full rule →Puyallup
Some RestrictionsPuyallup levies a 7 percent special excise tax on lodging charges by hotels, motels, rooming houses, tourist courts and…
Read full rule →Skagit County
Some RestrictionsUnincorporated Skagit County levies a combined 4% special excise tax, two separate 2% layers under SCC 3.16.010, on…
Read full rule →Snohomish County
Some RestrictionsUnincorporated Snohomish County levies a 2% excise tax on hotel, motel and short-term lodging charges under SCC…
Read full rule →Spokane County
Some RestrictionsOn top of the state-authorized hotel/motel tax, lodging businesses in unincorporated Spokane County collect a separate…
Read full rule →Spokane Valley
Some RestrictionsSpokane Valley levies a 2% lodging tax plus a separate 1.3% tax, a combined 3.3%, on charges for hotel, motel, rooming…
Read full rule →Tacoma
Some RestrictionsTacoma levies a combined 7% special excise tax on hotel, motel, and lodging charges for facilities with 25 or more…
Read full rule →Whatcom County
Some RestrictionsWhatcom County levies a 2% transient occupancy tax on lodging charges under WCC 3.36.010, covering hotels, motels…
Read full rule →Yakima
Some RestrictionsYakima imposes a 5% excise tax on lodging under 30 days at hotels, motels and similar rentals, collected by the state…
Read full rule →Yakima County
Some RestrictionsYakima County imposes a 2% special excise tax on the furnishing of lodging by hotels, roominghouses, tourist courts…
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