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
Arizona 2 cities California 4 cities Colorado 1 city District of Columbia 1 city Florida 4 cities Georgia 2 cities Hawaii 2 cities Illinois 1 city Louisiana 1 city Massachusetts 1 city Nevada 1 city New York 1 city North Carolina 1 city Oregon 1 city South Carolina 1 city Tennessee 2 cities Texas 3 cities