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