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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. |
