Pasco, WA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Class A threshold
- 40+ lodging units, hotels/motels
- Class A assessment
- $3.00 per night of stay
- Class B assessment
- No charge per night
- Class B examples
- RV parks, dormitories, guest ranches
- Revenue destination
- Tourism promotion area fund
- Authorizing statute
- RCW 35.101.050
Summary
Pasco sorts lodging businesses into two tax classes for its Tourism Promotion Area special assessment under PMC 3.15.020. Class A hotels, motels, and larger lodging operators pay a per-night charge; Class B operators such as RV parks and dormitories pay nothing.
The Pasco Tourism Promotion Area shall include the following classifications: (1) Classification A. Classification A encompasses all lodging businesses located within the incorporated City limits of the City of Pasco, Washington, that furnish lodging taxable by the Washington State Department of Revenue under Chapter 82.08 RCW that have 40 or more lodging units, except those identified in Classification B. (2) Classification B. Classification B encompasses lodging businesses located within the Tourism Promotion Area other than hotels, motels, and bed and breakfast facilities.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 4837, passed May 4, 2026).
Full Breakdown
050 on lodging businesses within it. 020. 08 RCW and that has 40 or more lodging units, unless it fits Classification B instead. Classification B sweeps in lodging businesses in the Tourism Promotion Area other than hotels, motels, and bed and breakfast facilities: trailer camps and recreational vehicle parks that rent space to transients for house trailers, campers, RVs, mobile homes, or tents; educational institutions that sell overnight lodging to non-students; private lodging houses, dormitories, and bunkhouses run by businesses, industrial firms, or schools solely for their own employees or students and not held out to the public; and guest ranches or summer camps that combine lodging with organized recreational activities. 00 per night of stay, while a Class B lodging business is assessed no charge per night. 050.
Violations & Fines
Chapter 3.15 PMC does not set out its own standalone penalty section; the assessment is collected as part of the lodging business's regular tax remittance, and PMC 3.15.040 provides that the special lodging assessment terminates only upon disestablishment of the Tourism Promotion Area under RCW 35.101.140. A lodging business misclassified between Class A and Class B affects only the per-night assessment rate it owes to the tourism promotion area fund, not a separate criminal or civil penalty within this chapter.
Frequently Asked Questions
How does Pasco classify lodging businesses for the Tourism Promotion Area assessment?
How much does a Class A lodging business pay under this classification?
Do RV parks and dormitories pay the Tourism Promotion Area assessment?
Sources & Official References
Other rules in Pasco
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