Short-term rentals in Walla Walla, explained properly.

Sec. 20.139.100 is titled Elimination of type 2 short-term rentals. To count as lawfully established and existing, the owner must prove the location was used for short-term rental during 2017 before November 9, continuously and not merely intermittently, that the owner registered the use and obtained a business registration card from the City under Chapter 20.142 before November 9, 2017, and that all applicable taxes were fully and timely paid. Those rentals had to apply for a permit and license by February 1, 2018, and must meet Sec. 20.139.040 and Sec. 20.139.050(B) through (J). The use must cease, and may not be reestablished, if the permit or license is revoked, if the use was discontinued or abandoned (presumed if the location was not rented at least a total of 29 days during the preceding year, unless the owner proves conditions beyond their control), if the location is not rented for six consecutive months or more, or if taxes and fees are not timely and fully paid.

The 90-day cap is part of the definition of short-term rental type 1 in Sec. 20.139.020(G). The cap is stated for the entire-dwelling form of type 1; the other form, renting rooms while the owner is personally present at the dwelling, is defined by the owner's presence. Only type 1 rentals are allowed (Sec. 20.139.030(B)).

Sec. 20.139.050(D) and the definition of event in Sec. 20.139.020(B).

Sec. 20.139.050(A) and (B). The application must include a statement that required parking spaces are available and a parking layout on the site plan (Sec. 20.139.040(D)). We haven't reviewed Chapter 20.127 yet, so the base parking count is not shown here.

Sec. 20.139.050(E) and the definition in Sec. 20.139.020(C). The owner or authorized agent must also post the good neighbor guidelines in a conspicuous location in the rental (Sec. 20.139.050(G)) and relay them to tenants through the rental contract, an online posting or a conspicuous notice; this is verified at the inspection (Sec. 20.139.040(E)).

Sec. 20.139.050(C), (H), (I) and (J). Detectors must be installed as required by the International Residential Code and kept in operating order; the number and location of fire extinguishers is set at the inspection based on the size of the structure; a pool must be fenced to the IRC requirements. The permit and license are renewed only with an annual inspection that the owner or authorized agent schedules (Sec. 20.139.060(A)).

Sec. 20.139.040(B) and (C), as amended by Ord. 2020-51 (2020). The fees come from the chapter text; the City's fee schedule and its effective date haven't been reviewed yet, so confirm the current fees and the license fee with the City.

Sec. 20.139.040(A) and Sec. 20.139.050(F): for an existing short-term rental, verification covers taxes through the previous quarter from the expiration date; for a new rental, lodging tax payments are verified at the first annual renewal (Sec. 20.139.060(A)(1)). We haven't reviewed Title 3 (Revenue and Finance) yet, so the City's lodging tax rate is not shown and this page does not total state and City taxes.

Sec. 20.139.070(B). The permit and license may also be suspended, modified or revoked for violations of the chapter, for violation of any other law on the premises, or for conditions injurious to public health and safety (subsection C). Violations are processed under Chapter 20.42; the development services director decides and the decision can be appealed to the hearing examiner (subsection E), and a violation is also declared a nuisance (subsection F).

Sec. 20.139.080 and Sec. 20.139.090. Appeals go to the appellate body set in Chapter 20.38, Closed Record Decisions and Appeals.

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.