Skip to main content

Important!

Due to the pandemic, our offices are closed to the public. Please visit our Contact page for support options.

COVID-19 business relief is available. El alivio comercial de COVID-19 está disponible.

Home
  • Laws & rules
  • Careers
  • Contact
  • About
  • Log in

Search Google Appliance

  • Home
  • Open a business
    • Get started
    • Apply for a license
    • Plan for taxes
  • Manage a business
    • Run
    • Grow
    • Close
  • Taxes & rates
    • Sales & use tax rates
    • Tax incentives
    • Business & occupation tax
    • Retail sales tax
    • Use tax
    • Property tax
    • Other taxes
    • Income tax
  • File & pay taxes
    • Filing frequencies & due dates
    • File or amend my return
    • Report no business activity
    • Late filing
    • Reviews and appeals
    • Apply for a tax refund
  • Education
    • Industry guides
    • Events & workshops
    • Watch a video
    • Audits
  • Forms & publications
    • Forms by name
    • Forms by subject
    • Publications by name
    • Publications by subject
Home / Open a business / Apply for a business license / Plan for taxes / Lodging tax classification definitions
Print

Lodging tax classification definitions

You can find definitions for each lodging classification below. Use these definitions to determine the classification(s) you need to report your sales under.

If you received a return that does not have the classification(s) you need or you need assistance, contact us.

  • Convention and Trade Center Tax
  • Special Hotel/Motel Tax
  • Tourism Promotion Lodging Charge
  • Transient Rental Income

Convention and Trade Center Tax

King County hotels, motels, tourist courts, vacation rentals, short-term rentals, and trailer camps that provide transient lodging must collect an additional convention and trade center tax. For local tax codes and rates, refer to the List of Local Sales Tax Rates.

Businesses located in King County that pay Convention and Trade Center Tax have special reporting on their local sales tax for lodging. For assistance with this special reporting, call 360-705-6705. WAC 458-20-166

Special Hotel/Motel Tax

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

Tourism Promotion Lodging Charge

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. 

Transient Rental Income Information

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

 

Laws & rules | Careers | Contact | About

Home

About

Careers

Contact

Help us improve!

Join our mailing lists

Laws & rules

News releases

Statistics & reports

 

Open a business

Get started

Apply for a license

Plan for taxes

Manage a business

Run

Grow

Close

 

Taxes & rates

Sales & use tax rates

Tax incentives

Business & occupation tax

Retail sales tax

Use tax

Property tax

Other taxes

Income tax

File & pay taxes

Filing frequencies & due dates

File or amend my return

Report no business activity

Late filing

Reviews and appeals

Apply for a tax refund

Education

Industry guides

Events and workshops

Watch a video

Audits

Forms & publications

Forms by name

Forms by subject

Publications by name

Publications by subject

  • Department of Revenue Facebook page
  • Department of Revenue Twitter feed
  • Department of Revenue LinkedIn page.
  • Department of Revenue YouTube channel

Español | Русский | 한글 | Tagalog | Tiéng Viét | 漢語

  Subscribe to receive notifications | Taxpayer Rights and Responsibilities 
Your Privacy | Accessibility | DOR Staff only | © 2017 WASHINGTON STATE DEPARTMENT OF REVENUE AND ITS LICENSORS. ALL RIGHTS RESERVED.
Access Washington