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What is the special hotel/motel tax?

It is a consumer tax on lodging charges for periods of less than 30 consecutive days for hotels, motels, rooming houses, private campgrounds, RV parks, and similar facilities.

There are no restrictions based on the number of units, except:

  • In Spokane County, there must be 40 or more units for the tax to apply.
  • In Pierce County, the tax is .02 for 25 or less units and .05 for 26 or more units.

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 reported by the lodging business on the excise tax return.


What rate do I pay?

Rates for the special hotel/motel tax vary depending on the location. Not all locations are subject to the tax. Rates are available in the Lodging Information and Rate Changes flyer.


What are the funds used for?

The funds are distributed by the State Treasurer to the levying cities and counties. They may be used for promotion of tourism or construction and operation of tourism-related facilities.

Forms & publications

Lodging Tax Guide

Tax Reference Manual (pdf)

References

Revised Code of Washington (RCW) 67.28.180

Washington Administrative Code (WAC) 458-20-166