Definitions for each lodging classification are listed below. Use these definitions to determine the classification(s) under which you need to report your sales.
For assistance in determining the correct classification(s) for your business, or if you have received a return that does not have the classification(s) you need, contact us.
King County hotels, motels, tourist courts, and trailer camps which provide transient lodging with 60 or more units must collect an additional convention and trade center tax. For local tax codes and rates, refer to the List of Local Sales Tax Rates.
Hotels/motels located in King County that pay Convention and Trade Center Tax have special reporting on their local sales tax for lodging. These hotels/motels need to report their local sales tax from lodging sales using a location code of 50xx and all other sales using the normal 17xx location code. The last two digits of the 50xx location code would be the same as their 17xx location code. When reporting Convention and Trade Center tax, use 17xx location codes. For assistance with this special reporting, call (360) 902-7072. WAC 458-20-166
Hotels/motels, RV parks, or any other type of lodging in certain areas must collect additional special hotel/motel taxes. To report the tax, use the same location code as for reporting local sales tax. For information about which areas impose the additional tax and tax rates, see the List of Local Sales Tax Rates. WAC 458-20-166
A special lodging charge within designated tourism promotion areas for the use in promoting tourism. Lodging businesses must collect the lodging charge from persons who purchase lodging. Lodging businesses with the Tourism Promotion Area are affected only if they have 40 or more units. See the Lodging Information and Rate Changes flyer. RCW 35.101.
Lodging provided for periods less than 30 consecutive days by hotels, motels, tourist courts, trailer camps, RV parks, bed and breakfasts, campsites, etc. To report transient rental income, use the same location code as for reporting local sales tax. This information is used for distribution of funds to localities. This is not an additional tax to be collected. WAC 458-20-166