Lodging tax reporting

Cities, towns, and counties may levy a tax on lodging. Lodging includes overnight stays short-term accommodations like hotels and motels. They may spend revenue from the lodging tax for tourism-related activities.

Who must report

By law, cities, towns, and counties that levy a local tax on lodging must report how they spend or distribute the revenue. They must ensure the information is accurate.

What we do with the information

State law requires us to collect the data. We compile the information into a report and present it to the Joint Legislative Audit and Review Committee (JLARC) each year.

Learn more

• Review the frequently asked questions
• Send questions to JLARClodgingtax@leg.wa.gov
• Subscribe to the GovDelivery email list

How to report

1. Go to the reporting system.
2. Log in with your Washington State Legislature (WSL) public account. If you don’t have one, choose “Sign up now."
3. If you’re logging in for the first time, create a JLARC Profile with your name, email, phone number, job title, and municipality. Then click Register.
4. If your municipality did not spend lodging tax in the last year, click the “Record no expenditures” button. Follow the prompts and save.
5. If your municipality did spend lodging tax in the last year, click the “Add new expenditure report” button.
   1. Fill out an expenditure report for each activity funded by lodging tax revenue.
   2. Refer to the data field descriptions as needed.
   3. After you complete the form, chose either Save or Save & Send Email.
6. If needed, view, edit, and delete your reports any time before the system closes for the year.

Download a PDF with these instructions and screenshots of relevant screens. (Instructions - PDF 851 KB)