Short-term rentals in Spokane, explained properly.

The letter tells adjacent property owners that an active short-term rental is nearby and must include the applicant's contact information (or the property manager's) in case of emergency, plus a list of the names and addresses of all owners and organisations notified. It must be mailed or delivered to all recognised organisations and owners of property abutting and directly across the street from the rental upon issuance of the permit. We haven't reviewed the text of Spokane Municipal Code Chapter 17C.316 yet; this rule comes from the City's short-term rentals page.

The page lists these as items to prepare before applying and offers an Annual Life Safety Form and an Owner Authorization Form for download. The page does not state a minimum insurance amount. We haven't reviewed the text of Spokane Municipal Code Chapter 17C.316 yet; this rule comes from the City's short-term rentals page.

The page gives renewal fees and the automatic-closing rule but does not state the renewal date or term. We haven't reviewed the text of Spokane Municipal Code Chapter 17C.316 yet; this rule comes from the City's short-term rentals page.

RCW 82.08.020(1) levies a tax equal to six and five-tenths percent of the selling price on each retail sale in this state, including services within the RCW 82.04.050 definition of retail sale. The Department of Revenue's lodging taxes guide says lodging taxes are reported in addition to state and local sales tax, that additional charges directly related to the room rental (pet, smoking, cleaning, damage and early or late departure fees) are taxed in the same manner as the room, and that charges for telephone, parking, laundry and meeting rooms are not subject to lodging taxes. The local sales tax rate is added to the state rate and varies by location; it is not stated in these sources, so this page gives no combined total. The statute page also shows an additional state allocation beginning July 1, 2027 that is deposited in the multimodal transportation account (RCW 82.08.020(7)); the sources read do not say it changes the rate charged.

RCW 67.28.180(1) authorizes the legislative body of any county or city to levy a special excise tax of not to exceed two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82.08 RCW, subject to the conditions in subsections (2) and (3). Subsection (2)(a) requires a county ordinance or resolution to allow a credit against the county tax for the full amount of any city tax on the same taxable event, with exceptions for certain bond arrangements listed in the statute. This is the cap in this section only; the sources read do not list each place's actual rate. The Department of Revenue says consumers pay the special hotel/motel tax on transient lodging in many locations, that a convention and trade center tax applies to lodging in King County, and that tourism promotion area charges apply in designated areas; check the Department's tax rate lookup for the address. Each place's page shows its own local rate where it has been read.

WAC 458-20-282 says a marketplace facilitator must collect and remit sales or use tax on all taxable retail sales sourced to Washington on behalf of marketplace sellers, and from January 1, 2020 must also collect and remit other applicable taxes and fees, listing lodging taxes and charges as an example. The exclusion for travel agency and hotel marketplaces does not apply to a marketplace that facilitates the retail sale of transient lodging in homes, apartments, cabins or other residential dwelling units. Facilitators must register if they pass the thresholds the Department lists (more than $100,000 in combined Washington gross receipts, or physical presence nexus, among others). The Department's lodging guide says some marketplaces have agreed with it to collect and pay the taxes due on short-term rentals, tells the host to check the contract with the marketplace or property manager, and says a host may still have to register or report rental income and claim a 'Gross Sales Collected by Facilitator' deduction; it names Airbnb as collecting state and local retail sales tax, special hotel/motel taxes and convention and trade center taxes. Service fees or commissions charged by a marketplace or property manager cannot be deducted. The sources read do not say which other platforms collect, or whether a given booking site has done so for a given listing; check with the platform and the Department.

The statute and Department of Revenue pages saved for this state are tax provisions: RCW 82.08.020 (sales tax), RCW 67.28.180 (local lodging tax) and WAC 458-20-282 with the Department's marketplace and lodging guides. None of them sets a rule on whether or where a short-term rental may operate, requires a statewide registration, or limits what a city or county may require. We did not search the Washington Legislature's bill records or the chapters on landlord-tenant, local land use or hotel licensing, so this field is not a finding that Washington has no such law; it is marked for review until those are searched. Local ordinances, such as Bellingham's, set the licence and zoning rules.