You may need to report the following taxes, in addition to state and local sales tax. The following are in addition to state and local sales tax. To determine which lodging taxes apply to your business location, see the lodging information rates and changes flyer.
- Transient rental tax: Lodging businesses report their total transient rental income on their return, and the tax is deducted from the state portion of the retail sales tax. This is not a consumer tax.
- Special hotel/motel tax: Consumers pay this tax on transient lodging in many locations.
Convention and trade center tax: Consumers pay this tax on transient lodging charges for lodging businesses in King County.
- For periods before Jan. 1, 2019, only businesses with 60 or more units must collect and remit this tax.
- Effective Jan. 1, 2019, this tax is imposed on all lodging, regardless of the number of units. See the Special Notice Smaller Lodging Providers Need to Collect the Convention and Trade Center Tax.
- Tourism promotion area charges: Consumers pay this special lodging charges within designated tourism promotion areas that municipalities use to fund activities to promote tourism. For more information, please refer to our Lodging Special Notices.