Convention and trade center tax
Convention and trade center taxThe convention and trade center tax is a tax the consumer pays for lodging on stays less than 30 days at lodging businesses in King County.
- For periods before Jan. 1, 2019, only businesses with 60 units or more were required to collect and pay this tax.
- Effective Jan. 1, 2019, all lodging businesses are required to collect and pay this tax, regardless of the number of rooms.
Businesses must collect and pay this tax in addition to other taxes. To determine the correct tax rate and location code, you may use our Tax Rate Lookup tool or see lodging sales rates.
Exceptions
You are not required to collect the convention and trade center tax if:
- Your lodging business has less than 60 units and is located in a town with a population of less than 300.
- Your lodging business is a hostel.
- Your lodging business is operated by a university health care system and is exclusively used for family members of patients.
- Your business offers temporary housing that meets both of the following criteria:
- Is for individuals treated for trauma, injury, or disease and/or their families.
- Is operated by an organization or government entity that is registered as a charitable organization with the Washington Secretary of State, or classified as a public charity or a private foundation by the federal Internal Revenue Service.