Short-Term Rental Regulations in Washington
State Overview
Washington does not preempt local STR regulation — each city sets its own rules. The state imposes a 6.5% State Retail Sales Tax in addition to any local taxes. Cities in Washington
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Seattle | ✓ Required | 15.7% + $2.00/night + 0.471% B&O | No limit | No | → |
Washington's STR Landscape
Washington does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 6.5% State Retail Sales Tax in addition to local taxes.
Seattle requires a Short-Term Rental Operator License for STR operators. The combined tax rate is 15.7% + $2.00/night + 0.471% B&O.
Other States
Alabama 1 city Arizona 5 cities California 12 cities Colorado 5 cities District of Columbia 1 city Florida 10 cities Georgia 3 cities Hawaii 2 cities Illinois 1 city Indiana 1 city Kentucky 1 city Louisiana 1 city Maryland 1 city Massachusetts 1 city Michigan 1 city Minnesota 1 city Missouri 2 cities Nevada 1 city New Jersey 1 city New Mexico 1 city New York 1 city North Carolina 2 cities Oregon 2 cities Pennsylvania 1 city South Carolina 4 cities Tennessee 4 cities Texas 4 cities Utah 2 cities Virginia 1 city Wisconsin 1 city