Filing and paying lodging business taxes

We assign most lodging businesses either a monthly or a quarterly filing frequency. All taxpayers must file and pay their taxes electronically.

The tax classifications listed below are commonly used on a lodging business tax return:

Tax classification	What to report
Retailing B&O tax	Gross amounts you receive for lodging and other retail sales.
Service and other activities B&O tax	Gross amounts you receive for resort fees, commissions, etc.
Retail sales tax	Gross amounts you receive for lodging and other retail sales.
Use tax	The value of goods you use in Washington when you have not paid sales tax.
Local sales/use tax	Gross amounts you receive for lodging and other retail sales by location/The value of goods you use in Washington when you have not paid sales tax.
Transient rental income	Taxable income you receive from transient lodging, reported by location code.
Convention and trade center tax	Taxable amounts you receive for lodging in King County.
Special hotel/motel tax	Taxable amounts you receive for lodging. Due in many areas - Use the Tax Rate Lookup tool or see lodging sales rates.
Tourism promotion area (TPA) charges	Total room nights rented per location for lodging businesses with more than 40 units in a tourism promotion area. Use the Tax Rate Lookup tool or see lodging sales rates.