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What is the convention and trade center tax?

The convention and trade center tax is a consumer tax on lodging charges for stays of less than 30 days at lodging businesses with 60 or more units in King County. This tax is in addition to other taxes that may apply.

How do I pay the tax?

The tax is collected from the customer and is paid by the business on the excise tax return.

What rate do I pay?

Different tax rates apply within King County locations. See the "Conv Cntr" column on the rate chart in the Lodging Information and Rate Changes flyer.

What are the funds used for?

The funds are used for the state convention center facility in Seattle.

More information

Lodging Tax Guide

Forms & publications

Tax Reference Manual


WAC 458-20-166

RCW 36.100.040