Washington's Chapter 64.37 RCW generally covers paid stays of fewer than 30 consecutive nights, subject to statutory exclusions. Covered operators must provide a contact available during the stay, compliant carbon-monoxide alarms, and conspicuously posted address, emergency, escape-plan, occupancy, and contact information; they must also maintain at least $1 million in primary liability insurance or conduct each transaction through a platform providing equal or greater primary coverage. Short-term rental platforms must register with the Department of Revenue and inform operators of their tax and safety duties.
Operators must remit applicable state and local taxes unless a platform remits them on their behalf. The Department of Revenue administers business registration, Retailing B&O tax, retail sales tax, and applicable local lodging taxes based on the property's location. Seattle requires a business license tax certificate and short-term rental regulatory license, while Spokane requires an STR permit and a combined city and state business license.
Washington Short-Term Rental Rules at a Glance
- State definition: Chapter 64.37 generally covers paid lodging in a dwelling for fewer than 30 consecutive nights, subject to statutory exclusions.
- State safety: Operators must provide an available contact, comply with carbon-monoxide alarm rules, and post the address, emergency information, escape routes, occupancy limit, and operator contact.
- Insurance: The operator needs at least $1 million in primary liability coverage or must transact through a platform providing equal or greater primary coverage.
- Taxes: Transient lodging is subject to Retailing B&O tax, retail sales tax, and address-specific lodging taxes.
- Local approval: Seattle, Spokane, and other jurisdictions maintain separate licenses, zoning rules, fees, and operating standards.
- Management: Checkmate Rentals publishes pricing that starts at 15% of the nightly rate with no annual agreement.
Washington State Short-Term Rental Duties
Chapter 64.37 RCW defines a short-term rental as paid lodging in a dwelling or part of one for fewer than 30 consecutive nights. The chapter excludes certain owner-occupied room rentals, stays of 30 or more consecutive nights, and qualifying charitable housing.
Every covered operator must give guests contact information for someone available during the stay. Inside the dwelling, the operator must conspicuously post the street address, emergency-service information, a floor plan showing exits and escape routes, the maximum occupancy, and operator or designated-contact information. Carbon-monoxide alarm requirements also apply.
Washington STR Liability Insurance Example
An ordinary homeowners policy with a $500,000 liability limit does not satisfy the statute by itself. The operator needs primary short-term-rental liability coverage of at least $1 million or must conduct each transaction through a platform that provides at least that amount of primary coverage. Direct bookings need their own compliant coverage path.
Washington Lodging Taxes
The Department of Revenue transient-lodging guide explains that lodging for less than one month, or fewer than 30 days when the rental does not begin on the first day of the month, is taxable under the Retailing B&O classification. Operators collect retail sales tax and applicable local lodging taxes using the lodging property's location code.
Taxable lodging receipts can include nightly charges, pet fees, cleaning fees, damage-waiver fees, smoking fees, and specified arrival, departure, attrition, and no-show charges. A platform may collect some taxes, but Chapter 64.37 leaves the operator responsible for taxes the platform does not remit.
Washington Lodging Tax Calculation Example
Assume a five-night reservation has a $1,500 nightly subtotal, a $225 cleaning fee, and a $75 pet fee. The illustrative taxable lodging amount is $1,800. If the verified combined retail sales and lodging-tax rate for the address is 13%, tax is $234 and the guest total is $2,034. The 13% rate is only an example; the operator must use the Department's current location-specific rate.
Apply for the required state account through the Business Licensing Service. Local endorsements, city certificates, and separate local returns can still apply.
Seattle Short-Term Rental Rules
Seattle's short-term rental page requires a Seattle business license tax certificate and a short-term rental regulatory license. The posted regulatory-license fee is $75 per unit, the license lasts 12 months, and its number must appear on every listing in the City's required format.
Most operators may run two owned dwelling units. When an operator runs two units, one must be the primary residence. Limited legacy provisions apply to qualifying units operated before September 30, 2017. Seattle's official page does not impose a general 270-day residence rule on every operator.
A dedicated short-term rental that is not the primary residence or part of it must register and comply with the Rental Registration and Inspection Ordinance. A primary residence used as an STR must meet habitability standards but does not enter RRIO solely because of that use.
Seattle STR First-Year License Cost
For one eligible unit, the known STR regulatory-license cost is $75, before the Seattle business-license cost, RRIO costs if applicable, state licensing, insurance, taxes, safety work, or property operations. The owner should budget each category separately rather than treating $75 as the total compliance cost.
Spokane Short-Term Rental Rules
Spokane's short-term rental program requires an STR permit for an eligible permanent resident. The application package includes a combined city and state business license, a notarized annual life-safety form, liability insurance, and parking, floor, fire-safety, ingress and egress, and site plans.
For residential-zone applications, the operator must provide required notice after permit issuance to adjacent and across-the-street owners and recognized organizations. Spokane Municipal Code Chapter 17C.316 supplies the controlling land-use standards.
Spokane Fee Example
The City's posted fees are $200 to apply and $100 to renew in residential zones, or $300 to apply and $150 to renew in other zones, excluding the business-license fee. A residential-zone owner paying the $200 application fee and later the $100 renewal has $300 in listed permit charges across the first application and renewal cycle, before insurance, plans, notarization, safety work, taxes, and operations.
Other Washington Cities and Counties
Tacoma, Vancouver, King County, Pierce County, and other jurisdictions can apply different zoning, license, occupancy, parking, local-contact, inspection, tax, and renewal rules. The owner should obtain the current ordinance and a parcel-specific answer from planning, licensing, fire, and tax officials.
Do not transfer Seattle's two-unit rule or Spokane's permit fee to another jurisdiction. The property address, municipal boundary, zoning district, building type, and owner-occupancy facts determine the local path.
Washington Safety and Private Restrictions
The statewide posting and carbon-monoxide duties operate alongside building, fire, electrical, sanitation, property-maintenance, and local occupancy rules. Keep dated records of alarms, escape routes, emergency information, inspections, repairs, and guest-facing notices.
A permit does not override a lease, deed restriction, condominium declaration, HOA covenant, mortgage term, or insurance exclusion. Written private-property approval and suitable transient-rental insurance belong in the pre-launch file.
Washington Host Compliance Workflow
- Identify the city, county, zoning district, and tax location for the exact address.
- Apply Chapter 64.37's definition and confirm whether a statutory exclusion applies.
- Obtain the state business license and required city endorsements or certificates.
- Secure local zoning approval, permits, registrations, inspections, and renewals.
- Configure Retailing B&O, retail sales tax, and address-specific lodging taxes.
- Reconcile platform-remitted tax and report direct or uncovered bookings.
- Post the state-required address, emergency, escape-route, occupancy, and contact information.
- Maintain compliant liability insurance and carbon-monoxide alarms.
- Review private restrictions and keep license, tax, safety, and renewal records.
Washington Management Cost Example
Checkmate Rentals' published pricing starts at 15% of the nightly rate with no annual agreement. At $120,000 in annual nightly-rate revenue, 15% equals $18,000. Cleaning, supplies, utilities, maintenance, insurance, licenses, permits, inspections, taxes, and repairs remain separate budget lines unless the signed agreement says otherwise.
The management agreement should assign listing control, pricing, guest support, cleaning, inspections, maintenance approvals, tax records, payouts, future reservations, and exit procedures.
Washington Short-Term Rental FAQs
Does Washington Require a Statewide STR Permit?
Washington does not issue one universal host operating permit. Chapter 64.37 creates statewide duties, the Department of Revenue administers business and tax accounts, and cities and counties control local land use and licensing.
What Insurance Does Washington Require?
The operator needs at least $1 million in primary liability coverage for the dwelling or must conduct each transaction through a platform providing equal or greater primary coverage.
How Much Is a Seattle STR License?
Seattle currently lists $75 per unit for the annual regulatory license. The business-license tax certificate and RRIO costs, when applicable, are separate.
How Much Does Washington STR Management Cost?
Checkmate publishes pricing that starts at 15% of the nightly rate with no annual agreement. Property-specific operating and compliance costs are separate unless included in writing.
Bottom Line for Washington Owners
A compliant Washington rental combines Chapter 64.37 safety, tax, contact, and insurance duties with Department of Revenue accounts and address-specific local approval. Verify the property before advertising, reconcile every booking channel, and keep permits, taxes, safety records, insurance, and private-property authorization current.