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Convention and trade center tax
What is the convention and trade center tax?
The convention and trade center tax is a tax the consumer pays for lodging on stays less than 30 days at lodging businesses in King County. For periods before Jan. 1, 2019, businesses with 60 or more units were required to collect and pay this tax. Effective Jan. 1, 2019, all lodging businesses are required to collect and pay this tax, regardless of the number of rooms. Businesses must collect and pay this tax in addition to other taxes.
How do I pay the tax?
You must collect the tax from your customers, and pay it on your excise tax return.
What rate do I pay?
Different tax rates apply within King County. See the "Conv Cntr" column on the rate chart in the Lodging Information and Rate Changes flyer.
What are the funds used for?
The funds are used for the state convention center facility in Seattle.
