King County, Washington, Expands Convention and Trade Center Tax

Beginning January 1, 2019, the King County Convention and Trade Center tax has been expanded to lodging businesses in King County, Washington with less than 60 lodging units.

Lodging Businesses Impacted

The tax will be imposed on the following lodging businesses:

– vacation rentals,

– short-term rentals, or

– any other lodging.

A lodging business within Seattle will charge 7% while a business in any other King County location will charge 2.8%.

Exclusions

The following lodging businesses are excluded from the tax:

– lodging businesses located in a town with a population of less than 300,

– hostels,

– lodging businesses operated by a university health care system exclusively used for family members of patients, and

– businesses offering temporary housing for (i) individuals treated for trauma, injury, or disease and their families; and (ii) operated by an organization or governmental entity registered as a charitable organization with the Washington Secretary of State or classified as a charity or private foundation by the Internal Revenue Service.

Special Notice, Washington Department of Revenue, September 27, 2018, ¶204-403

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CCHTaxGroup

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