Washington Short-Term Rental Laws & Hotel Tax (2026)

State license required

Yes

Latest rule change

Dec 1, 2025

The laws in brief

Who needs it

Hosts in cities and counties that run a program, including Seattle, Spokane, Vancouver, Port Angeles, Cle Elum, the City of Chelan and unincorporated Chelan County; Tacoma requires a city business license. Hosts offering three or more lodging units also need a Department of Health transient accommodations license.^{1,5,8,12,18,20,21,23,24,25,27,28,29,32,33}

Issued by

Cities and counties (for example Seattle Finance and Administrative Services, Spokane Planning and Development, Port Angeles Community and Economic Development, Vancouver Community Development and Chelan County); Washington Department of Revenue for the business license; Washington Department of Health for lodging with three or more units

Valid for

Seattle licenses last 12 months; Port Angeles licenses run three years; Cle Elum and Chelan County permits run for the calendar year; Vancouver's permit fee is one-time; Department of Health licenses renew annually.

Processing

Department of Revenue business licenses take about 10 business days online, plus 2 to 3 weeks when city or state endorsements apply; Tacoma transient accommodations licenses take 10 to 15 business days.

On listings

The number must appear on every listing

Platform checks

Seattle requires the license number on every listing in the format STR-OPLI-##-###### and platforms may remove listings that use the wrong format; Spokane and Vancouver require the permit number in advertising; Port Angeles contacts platforms to remove unlicensed listings.

Fees

Who qualifies

• Seattle: the operator owns the unit and may run up to two, one of them the primary residence; renters are excluded except legacy Downtown Urban Core units
• Spokane: owners and eligible permanent-resident tenants; one rental per single-family structure, accessory unit or duplex unit
• Tacoma: the owner must live in the home to rent rooms or an accessory unit, but may rent an entire home without living there
• Port Angeles: Type I (the host's home, host present) is unlimited; Type II (not the host's home) is capped at 200 licenses, one per owner and parcel
• Vancouver: permits capped at 870; buildings with the multifamily tax exemption are ineligible
• Leavenworth: no stays under one month in any residential zone of the city or its urban growth area

How to apply

1. 1 Confirm whether the home is inside city limits or in unincorporated county land, and check zoning (Leavenworth, for example, bars short stays in residential zones).
2. 2 Get a Washington business license through the Department of Revenue, with the city endorsement where the city requires one; online applications take about 10 business days, plus 2 to 3 weeks if city or state endorsements apply.
3. 3 Apply for the local license or permit: the Seattle Services Portal (after RRIO registration if the unit is not your home), Spokane's Accela portal, Vancouver's online permit form or Port Angeles' licensing portal.
4. 4 Carry $1 million of liability insurance or book only through a platform that provides it, and put the permit number in every listing where the city requires it.
5. 5 Register with the Department of Revenue for sales tax reporting even when Airbnb collects the tax, and claim the facilitator deduction on the excise tax return.

Permit rules

State business license and tax registration

A host must register with the Department of Revenue and hold a state business license when gross income reaches $12,000 a year or the business must collect sales tax, and the department treats advertising a home on an online marketplace as taxable business activity.^10,12

Department of Health license for three or more units

A host who offers three or more lodging units for stays under 30 days needs a Department of Health transient accommodations license before operating or advertising; the annual fee is $230 for 3 to 10 units.^2,8 In force since December 1, 2025

Platforms must register with the state

A short-term rental platform may not do business in Washington unless it complies with chapter 64.37 RCW, and it must register with the Department of Revenue and tell operators about their tax and safety duties.¹

Advertised price must be the total price

Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees such as cleaning fees; taxes and other government charges may be shown separately.^6,37 In force since May 12, 2025

Airbnb collects state and local taxes

Airbnb collects and sends the state and local retail sales tax, special hotel/motel taxes and convention and trade center taxes to the Department of Revenue for Washington hosts, but the host still registers and reports the rental income.^11,38,40 In force since October 15, 2015

Seattle: two licenses

Seattle operators need a business license tax certificate and a short-term rental operator license at $75 per unit, renewed every 12 months; the operator license has been required since January 1, 2019.¹⁸ Applies to: Seattle · In force since January 1, 2019

Seattle: license number on every listing

The operator license number must appear on every listing, including platform listings, in the format STR-OPLI-##-######, and platforms may remove listings with a wrongly formatted number.¹⁸ Applies to: Seattle

Spokane: permit plus business license

Spokane requires a short-term rental permit on top of a city business license; the application fee is $200 and renewal $100 in residential zones ($300 and $150 in other zones).^5,20 Applies to: Spokane · In force since September 1, 2023

Tacoma: business license, and a transient license for 3+ rooms

Tacoma requires a city business license for every short-term rental and an additional transient accommodations license ($75 a year) when three or more rooms are rented; a rental of the entire dwelling is excluded from the second license.^21,23 Applies to: Tacoma

Vancouver: permit, $265 one time, capped at 870

Vancouver requires a short-term rental permit and a business license, with a one-time permit fee of $265 in the city's 2026 fee table ($250 when permits opened in 2024), and caps permits at 870, about 1% of the city's housing; homes in buildings with the multifamily tax exemption are ineligible.^7,27,28,36 Applies to: Vancouver · In force since January 17, 2024

Owner-occupied homes renting fewer than three rooms

State law does not treat a home as a short-term rental when the owner lives there at least six months of the year and fewer than three rooms are rented at any time, so the chapter 64.37 duties do not apply to that arrangement; city rules and taxes still can.¹

Seattle: two units per operator

Most Seattle operators may run two units, their primary residence and one secondary unit; rented rooms without their own kitchen and bathroom do not count toward the two.¹⁸ Applies to: Seattle · In force since January 1, 2019

Seattle: renters generally cannot hold a license

Renters may not obtain a Seattle operator license unless they live in the Downtown Urban Core and their unit operated as a short-term rental before September 30, 2017.¹⁸ Applies to: Seattle

Spokane: one rental per structure

One short-term rental is allowed in a detached single-family structure, accessory dwelling unit or attached single-family structure, and in one unit of a duplex; the permit number must appear in all advertising.⁵ Applies to: Spokane · In force since September 1, 2023

Tacoma: owner must live there to rent rooms

In Tacoma the owner must live in the home to rent individual rooms or a separate unit such as an accessory dwelling unit, but an entire home can be rented without the owner living there.²² Applies to: Tacoma

Port Angeles: 200 licenses for homes the host does not live in

Port Angeles allows unlimited Type I rentals (the host's home, host present) but caps Type II rentals, which are not the host's home, at 200 licenses citywide, with one license per owner and per parcel; licenses have been required since July 1, 2024.^24,25 Applies to: Port Angeles · In force since July 1, 2024

Cle Elum: 250 feet between residential rentals

Cle Elum allows unlimited short-term rentals in commercial zones, but rentals in residential districts must be at least 250 feet apart, and one host may own and operate at most three.²⁹ Applies to: Cle Elum

Leavenworth: no short stays in residential zones

The City of Leavenworth does not allow rentals of less than one month in any residential zone or in its urban growth area; short-term rentals are permitted only in the commercial districts.^30,31 Applies to: Leavenworth

1. 1. Seattle

   King County

   Seattle requires a business license tax certificate and a short-term rental operator license at $75 per unit, renewed every 12 months. An operator may run up to two units, one of them the primary residence, and the license number must appear on every listing. Lodging taxes total 15.7% for a short-term rental, plus a $4 per night platform fee on certain listings.^14,18,19,40

   • Operator license $75 per unit a year, plus a Seattle business license tax certificate
   • Up to two units per operator; a dedicated unit that is not the home must be registered under RRIO
   • License number STR-OPLI-##-###### on every listing
   • Fine of $500 for a first violation and $1,000 for later ones

2. 2. Spokane

   Spokane County

   Spokane requires a short-term rental permit under chapter 17C.316 of its municipal code, on top of a city business license; owners and eligible tenants can apply. The application costs $200 and renewal $100 in residential zones ($300 and $150 in other zones), and each single-family structure may have one rental. Lodging taxes on a home rental total 9.1%.^5,14,20

   • Permit application $200 and renewal $100 in residential zones; $300 and $150 in other zones
   • One rental per single-family structure, accessory unit or duplex unit
   • Permit number must appear in all advertising
   • Notification letter to neighbors and a notarized life safety form in residential zones

3. 3. Tacoma

   Pierce County

   Tacoma requires a city business license for any short-term rental, plus a $75 a year transient accommodations license when renting three or more rooms. The owner must live in the home to rent rooms or an accessory unit, but an entire home can be rented without the owner living there. Lodging taxes total 12.5% for a small rental.^14,21,22,23

   • City of Tacoma business license required for every rental
   • Transient accommodations license $75 a year for three or more rooms; whole-dwelling rentals are excluded
   • Owner must live on site to rent rooms or an accessory unit; a whole home needs no resident owner
   • Operating smoke and carbon monoxide detectors and a safety sign in each room or unit

4. 4. Port Angeles

   Clallam County

   Port Angeles has required a Short-Term Lodging Business License since July 1, 2024, with a fire life-safety inspection. Type I rentals (the host's home, host present) are unlimited, while Type II rentals (not the host's home) are capped at 200 licenses citywide, one per owner and per parcel. A three-year license costs $882 (Type I) or $1,470 (Type II), and lodging taxes total 10.9%.^14,24,25,26

   • Business license required since July 1, 2024; three-year fee $882 (Type I) or $1,470 (Type II)
   • Type II (not the host's home) capped at 200 licenses; one license per owner and parcel
   • City fire life-safety inspection and $1,000,000 of general liability insurance for each new or renewed license
   • Fines of $500, $1,000 and $3,000 for successive violations, plus daily fines after notice

5. 5. Leavenworth

   Chelan County

   The City of Leavenworth does not allow rentals of less than one month in any residential zone or its urban growth area; short-term rentals are permitted in the commercial districts with a business license and, often, building upgrades such as fire sprinklers. Outside the city limits, Chelan County permits ($728 a year) and a 6% cap by ZIP code apply. Lodging taxes in the city total 11.7%.^{14,30,31,33,35}

   • Stays under one month not allowed in residential zones of the city or its urban growth area
   • Short-term rentals permitted in the commercial districts (Central, General and Tourist Commercial)
   • City business license required; conversion to the transient building code may require sprinklers and parking
   • Unincorporated Chelan County: permit $728 a year and a 6% cap by ZIP code

6. 6. Vancouver

   Clark County

   Vancouver requires a short-term rental permit ($265 one time in 2026) plus a state and city business license, $1 million of liability insurance and a notification letter to neighbors. Permits are capped at 870, about 1% of the city's housing, and homes in buildings with the multifamily tax exemption are ineligible. Lodging taxes total 10.9%.^{7,14,27,28,36}

   • Permit required; $265 one-time fee (2026) plus a state and city business license
   • Permits capped at 870 (about 1% of housing units)
   • $1 million of liability insurance and a neighbor notification letter with an affidavit of mailing
   • Permit number in all advertising

7. 7. Cle Elum

   Kittitas County

   Cle Elum requires a short-term rental permit ($1,000: $880 permit plus $120 licensing and processing) and a city business license. Rentals are unlimited in commercial zones, but in residential districts they must be at least 250 feet apart, and one host may own at most three. Lodging taxes total 10.5%.^14,29

   • Permit fee $1,000 ($880 permit, $120 licensing and processing), plus a city business license
   • Residential rentals at least 250 feet apart; unlimited in commercial zones
   • One host may own and operate at most three rentals
   • Permit runs on the calendar year; renewal due by December 15

8. 8. Chelan

   Chelan County

   The City of Chelan limits short-term rentals to specific zones and requires a license: $600 per unit to start and $300 a year to renew. Requirements include health and safety inspections, parking and occupancy limits, excise tax reporting and a $1,000,000 insurance policy. Lodging taxes total 11.8%; outside city limits, Chelan County permits ($728 a year) and a 6% cap apply.^14,32,33

   • License $600 per unit initially and $300 per unit a year to renew; $300 late fee after December 1
   • Short-term rentals limited to specific land use zones
   • Health and safety inspections, parking and occupancy limits, and $1,000,000 insurance
   • Excise tax reporting with a state UBI number

What the host still handles

• A Washington state business license and Department of Revenue tax account (when gross income is $12,000 a year or more, or sales tax must be collected)
• An excise tax return reporting Retailing B&O and Retail Sales Tax, claiming the 'Gross Sales Collected by Facilitator' deduction for bookings Airbnb collects tax on
• A city business license where the city requires one (for example the Seattle business license tax certificate, or a Tacoma, Spokane, Vancouver or Cle Elum license)
• A Department of Health transient accommodations license when offering three or more lodging units^{9,10,11,13,14,40}

Advertising online counts as business activity

The Department of Revenue assumes a property owner is engaged in a taxable business activity when the owner advertises overnight availability through online marketplaces, hires a property manager or takes short-term rental contracts.¹⁰

Guest contact during the stay

Every operator must give guests contact information and the contact must be able to answer inquiries throughout the stay.¹

Carbon monoxide alarms

Operators must show that the rental complies with the state carbon monoxide alarm law (RCW 19.27.530) and the building code council's installation rules.¹

Safety notice posted in each unit

Each unit must display the street address, emergency contacts for police, fire and medical help, a floor plan with fire exits, the maximum occupancy and the operator's contact details in a conspicuous place.¹

$1 million of liability insurance

An operator must carry primary liability insurance of at least $1 million for the dwelling unit, or book every stay through a platform that provides equal or greater coverage.¹

Warning letter, then a civil infraction

For a first breach of the state safety duties the city or county attorney must send a warning letter; a repeat breach is a class 2 civil infraction, which carries a maximum penalty of $125.^1,4

Chelan County: 6% cap on permits

In most unincorporated parts of Chelan County, short-term rentals are capped at 6% of housing units; owner-present Tier 1 rentals are exempt, and new permits are offered only in an annual window from June 1 to July 31 where the cap is not exceeded.^34,35 Applies to: Chelan County · In force since September 27, 2021

• Port Angeles: $500 for a first violation, $1,000 for a second and $3,000 for a third or later, plus daily fines of $500 for 14 days and $1,000 a day after that once a notice is issued; the license is revoked on the third violation within 36 months.²⁵
• Seattle: operating without the operator license draws a $500 penalty for the first violation and $1,000 for later ones; operating without a Seattle business license tax certificate draws a $513 citation.¹⁸
• State safety duties (guest contact, carbon monoxide alarms, posted notice): a warning letter first, then a class 2 civil infraction with a maximum penalty of $125.^1,4
• Spokane: a revoked permit means no new short-term rental permit for that owner at the site for 2 years.⁵
• Chelan County: late permit renewals pay two to three times the permit fee on top of the renewal, and rentals that did not register are assessed double application fees.³³

1. January 29, 2026 Not in force
   House Finance advances HB 2559, a 4% local short-term rental tax

   HB 2559 would let counties, cities and towns impose a short-term rental tax of up to 4% from April 1, 2027, for affordable housing. The House Finance Committee passed it on January 29, 2026; as of October 17, 2026 the bill sat in House Appropriations and no short-term rental tax has been enacted.^15,17

2. December 1, 2025
   Department of Health sets new transient accommodation fees

   Under WSR 25-22-068 the annual state license fee is $230 for 3 to 10 lodging units, $458 for 11 to 49 and $922 for 50 or more, effective December 1, 2025.²

3. May 16, 2025
   Port Angeles narrows Type I rentals

   After May 16, 2025, Port Angeles issues or renews a Type I license only where the rented rooms are inside the same structure envelope as the primary residence, which excludes rooms in detached accessory structures.²⁶

4. March 11, 2025 Not in force
   Senate passes a 4% local short-term rental tax; House does not

   ESSB 5576 would let counties, cities and towns tax short-term rental stays up to 4%. It passed the Senate 27 to 21 on March 11, 2025 and was returned to the Senate Rules Committee on April 27, 2025; it was referred to Ways & Means again in 2026 and has not been enacted.^16,39

5. July 1, 2024
   Port Angeles licensing takes effect

   Port Angeles adopted its short-term lodging ordinance on March 6, 2024; the business license and fire life-safety inspection requirements took effect on July 1, 2024, and enforcement began on November 1, 2024.^24,26

6. January 17, 2024
   Vancouver starts its short-term rental permits

   After the council adopted the ordinance on December 18, 2023, Vancouver began accepting permit applications on January 17, 2024, for a 24-month pilot with a cap of 870 permits.²⁸

7. September 1, 2023
   Spokane opens permits to eligible tenants

   Amendments to Spokane's short-term rental code took effect on September 1, 2023, allowing eligible permanent residents, owners and tenants, to apply for a permit.²⁰

Estimate what a home could earn

1. 1. Chapter 64.37 RCW - Short-term rentals · Washington State Legislature
2. 2. WAC 246-360-990 - Fees (transient accommodations) · Washington State Legislature
3. 3. WAC 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses · Washington State Legislature
4. 4. RCW 7.80.120 - Maximum penalties for civil infractions · Washington State Legislature
5. 5. Spokane Municipal Code 17C.316.040 - Short-Term Rentals in Residential Zones · City of Spokane
6. 6. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
7. 7. Title 20 Land Use and Development Code: Update (dated as of May 5, 2026), chapter 20.190 Fees · City of Vancouver, WA
8. 8. Transient accommodations licensing · Washington State Department of Health
9. 9. Lodging - transient (short-term) · Washington Department of Revenue
10. 10. Personal home rentals · Washington Department of Revenue
11. 11. Online marketplaces and property managers · Washington Department of Revenue
12. 12. Apply for a business license · Washington Department of Revenue
13. 13. Lodging taxes · Washington Department of Revenue
14. 14. Lodging Rates and Changes, October 1 - December 31, 2026 (rate spreadsheet) · Washington Department of Revenue
15. 15. HB 2559 bill summary and history (2025-26) · Washington State Legislature
16. 16. SB 5576 bill summary and history (2025-26) · Washington State Legislature
17. 17. House Bill Report HB 2559 (Finance Committee) · Washington State Legislature
18. 18. Short-Term Rentals · City of Seattle Finance and Administrative Services, Business Regulations
19. 19. Short Term Rental License (open data) · City of Seattle Open Data portal
20. 20. Short Term Rentals · City of Spokane
21. 21. Short-term Rentals · City of Tacoma Tax and License
22. 22. Short Term Rentals tip sheet · City of Tacoma Planning and Development Services
23. 23. Transient Accommodations License Application · City of Tacoma Finance Department, Tax and License
24. 24. Short-Term Lodging · City of Port Angeles
25. 25. Short-Term Lodging Frequently Asked Questions (updated April 14, 2026) · City of Port Angeles Community and Economic Development
26. 26. History of Short-Term Lodging Ordinances and Regulations · City of Port Angeles
27. 27. Short-Term Rentals (STR) · City of Vancouver, WA
28. 28. City of Vancouver now accepting short-term rental permit applications (January 17, 2024) · City of Vancouver, WA
29. 29. Short-Term Rentals · City of Cle Elum
30. 30. Start a Business · City of Leavenworth
31. 31. Administrative Interpretation AI 2023-01: Vacation (short-term) rentals, conversions and applicable building codes · City of Leavenworth Community Development
32. 32. Short-Term Rental License · City of Chelan
33. 33. Short-Term Rentals · Chelan County Community Development
34. 34. Short-Term Rental Statistics (updated August 11, 2026) · Chelan County Community Development
35. 35. Resolution 2021-95: County commissioners pass new short-term rental code · Chelan County
36. 36. Short-Term Rentals (STR) Permit Application · City of Vancouver, WA
37. 37. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
38. 38. Airbnb to collect and send taxes on behalf of hosts · Washington Department of Revenue
39. 39. House Bill Report ESSB 5576 (Finance Committee) · Washington State Legislature
40. 40. Occupancy tax collection and remittance by Airbnb in Washington · Airbnb Help Center