The basic lodging tax has a few exceptions:
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For instance, if both the city and the county impose the full 2% basic lodging tax, the total rate will be 2% countywide, but the county will not receive revenues from the incorporated area because it must credit those revenues back to the city.
The city’s basic rate is credited against the county’s basic rate ( RCW 67.28.180(2)). Most cities and towns have similar “basic” lodging tax authority. The state sometimes refers to this as the “transient rental tax.” The state’s portion of the sales tax rate on lodging effectively drops from 6.5% to 4.5% within those jurisdictions. This means that there is no tax increase, and the total tax paid by the patron is equal to the retail sales tax in the jurisdiction in which the lodging is located. For more information on tourism promotion areas, see our page Tourism and Local Governments.Īny county has the authority to levy the “basic” or “state-shared” lodging tax up to 2% ( RCW 67.28.180), which is taken as a credit against the 6.5% state sales tax ( RCW ). Lodging taxes are different from (and may be imposed in addition to) tourism promotion area fees. However, a few specific jurisdictions are not authorized to collect certain lodging taxes while others have additional authority, as discussed below. If a jurisdiction imposes both options at the maximum rate, that would bring the total lodging tax rate to 4%. An “additional” or “special” lodging tax up to 2% on top of the other state and local retail sales taxes, resulting in a higher tax bill for the patron ( RCW 67.28.181).The state also sometimes refers to this as the “transient rental tax.”
The tax is collected as a sales tax and paid by the customer at the time of the transaction, and the revenues must be used for eligible tourism promotion activities or tourism-related facilities. Any city, town, or county has the authority to levy lodging taxes, also known as “hotel/motel taxes,” on all charges for furnishing lodging at hotels, motels, and short-term rentals – including such activities as Airbnb, bed and breakfasts (B&Bs), RV parks, and other housing and lodging accommodations for periods of time less than 30 days.
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