# Short-term rental rules in Seattle, WA

- Status: **REGULATED**
- Last verified: 2026-07-16 (every legal claim checked against the official sources listed below)
- Canonical page: https://strwatch.ai/seattle-wa/

## Summary

Short-term rentals (any dwelling unit rented for fewer than 30 consecutive nights) are legal citywide in Seattle in most lawfully established dwelling units, but every operator needs two city credentials: a Seattle business license tax certificate and a $75/unit/year STR regulatory license (SMC Ch. 6.600, effective Jan 1, 2019), with the license number posted on every listing in the format STR-OPLI-##-######. Operators are capped at one dwelling unit, or two units if one of them is the operator's primary residence — so a host may run a single non-primary whole-home STR, but cannot scale beyond that unless grandfathered as a pre-September 30, 2017 legacy operator (with extra allowances in the Downtown and First Hill/Capitol Hill urban centers). Units that are not part of the operator's primary residence must also register with the city's Rental Registration and Inspection Ordinance (RRIO) program. STRs are not allowed in RVs, tents, garages, boats, live-work units, caretaker's quarters, or shoreline floating homes. Washington state law (RCW 64.37) adds a $1M liability-insurance requirement (or platform-provided equivalent), safety/posting duties, and tax obligations; guests in Seattle pay a combined 15.7% lodging tax (including the 7% King County convention and trade center tax). Unlicensed operation draws $500 then $1,000 citations, and repeat violations can be charged as a misdemeanor.

## At a glance

- Unhosted whole-home rental: Conditional
- Hosted rental (host present): Yes
- Primary residence required: No
- Guest cap: none verified
- Rules apply to stays under: 30 days

Notes: SMC 6.600.040.B (Ord. 125490): an operator may offer no more than ONE dwelling unit as an STR, or a maximum of TWO units if one of them is the operator's primary residence. So one unhosted, non-primary-residence whole-home rental is allowed with licenses; a second unit is allowed only if the other is the operator's primary residence. Legacy exceptions for operators active before Sept 30, 2017: citywide legacy operators may keep up to two units (and add a third if it is their primary residence after first renewal); operators in the Downtown Urban Center (south of Olive Way, north of Cherry St) and, for post-2012 buildings of <=5 units, the First Hill/Capitol Hill Urban Center may continue pre-existing units plus one additional (SMC 6.600.040.B.1-3, with documentary proof required per B.4). Rentals of 30+ consecutive nights are not STRs (SMC 23.84A.024; RCW 64.37.010). STRs prohibited in RVs, tents, garages, boats, non-dwelling spaces, live-work units, caretaker's quarters, and floating homes/shoreline waterfront residences (SDCI, SMC 23.42.060, Ord. 125483). No STR-specific citywide guest cap was verified.

## Requirements

### Seattle Business License Tax Certificate (license)

- Authority: City of Seattle Office of City Finance / License and Tax Administration
- Cost: $73 for 2026 new applications (renewal fee tiered by prior-year taxable revenue; half-year fee if starting July 1 or later; $10 per branch location)
- Renewal: annual (expires Dec 31)
- Official source: https://www.seattle.gov/documents/Departments/CityFinance/Business%20Licenses/BLTC%20Application%20Packet-2026%20rate.pdf
- Notes: Apply via FileLocal (www.filelocal-wa.gov); allow 48 hours before applying for the STR regulatory license. The 2026 small-business exemption (<=$4,000 gross, no place of business in city) does NOT apply to activities requiring a regulatory license, so STR operators still need this certificate.

### Short-Term Rental Operator License (regulatory license) (license)

- Authority: City of Seattle (SMC Ch. 6.600, Ord. 125490)
- Cost: $75 per dwelling unit per year
- Renewal: annual (valid 12 months from issuance)
- Official source: https://www.seattle.gov/business-regulations/short-term-rentals
- Notes: Apply through the Seattle Services Portal. License number must appear on every listing in format STR-OPLI-##-######. Fee set at $75/unit in SMC 6.600.090.B; Director reviews fees annually for cost recovery.

### RRIO Registration (Rental Registration and Inspection Ordinance) (registration)

- Authority: Seattle Department of Construction and Inspections (SDCI)
- Cost: not verified
- Official source: https://www.seattle.gov/sdci/codes/common-code-questions/short-term-rentals
- Notes: Required before the STR regulatory license for units NOT within the operator's primary residence; unit subject to inspection for housing/building maintenance standards. RRIO fee not verified.

### Liability insurance (state) (insurance)

- Authority: Washington State (RCW 64.37.050)
- Cost: not verified
- Official source: https://app.leg.wa.gov/RCW/default.aspx?cite=64.37.050
- Notes: Operator must maintain primary liability coverage of not less than $1,000,000 aggregate, OR conduct every STR transaction through a platform providing equal or greater primary liability coverage.

### State consumer-safety duties (other)

- Authority: Washington State (RCW 64.37.030)
- Cost: not verified
- Official source: https://app.leg.wa.gov/RCW/default.aspx?cite=64.37&full=true
- Notes: Provide contact info available during stays; comply with carbon monoxide alarm requirements; post in the unit: street address, emergency contacts, floor plan with fire exits, maximum occupancy, operator contact info. First violation = warning letter; subsequent = class 2 civil infraction.

### WA Department of Revenue tax registration and remittance (registration)

- Authority: Washington State Department of Revenue (RCW 64.37.020; DOR Lodging Guide)
- Cost: not verified
- Official source: https://dor.wa.gov/education/industry-guides/lodging-guide/lodging-transient-short-term
- Notes: Transient lodging (under 30 days) is taxable under the Retailing B&O classification and operators must collect retail sales tax and applicable lodging taxes, unless a platform collects and remits them on the operator's behalf (RCW 64.37.020).

### STR Platform License (for booking platforms) (license)

- Authority: City of Seattle (SMC 6.600.040.A, 6.600.060)
- Cost: $4.00 per night booked, paid quarterly (due Jan 30, Apr 30, Jul 30, Oct 30)
- Official source: https://www.seattle.gov/business-regulations/short-term-rentals
- Notes: Platforms must hold a platform license, verify operator license numbers on listings before providing booking services, remove listings on city notice, report monthly (licensed operators/units/URLs, 15th of each month) and quarterly (operator and nights-booked counts). Per-night fee originally set at $0 in Ord. 125490 with annual Director's Rule adjustment for cost recovery; current $4.00/night per seattle.gov. B&B operators listing on platforms need a separate $75/year B&B operator license plus a WA state transient accommodation license.

## Taxes

- **Combined lodging taxes on Seattle short-term rentals (state + local retail sales tax + convention and trade center tax)**: 15.7% total (Q2 2026, DOR 'Seattle - Lodging: Short-term rental' line, location code 1726/6026) — applies to Gross lodging charges for stays under 30 consecutive nights, including cleaning, pet, damage-waiver and similar fees; platform collects: not verified. Source: https://dor.wa.gov/sites/default/files/2026-02/Q226_Lodging_flyer.pdf
- **King County Convention and Trade Center Tax (component of the 15.7% above)**: 7.0% in Seattle — applies to Lodging stays under 30 days in King County; applies to ALL lodging businesses regardless of unit count since Jan 1, 2019, including short-term rentals; platform collects: not verified. Source: https://dor.wa.gov/education/industry-guides/lodging-guide/convention-and-trade-center-tax
- **Washington Retailing B&O tax (state) on lodging income**: rate not verified in this research — applies to Gross income from transient lodging sales; platform collects: no. Source: https://dor.wa.gov/education/industry-guides/lodging-guide/lodging-transient-short-term

## Enforcement

- Penalties: Operators/B&B operators: $500 citation for a first violation; $1,000 for each second or subsequent violation within 5 years; each day may be a separate violation (SMC 6.600.120, Ord. 125490). Two or more citations or notices of violation within 3 years can be charged as a misdemeanor (SMC 6.600.130). Platforms: $500/day per violation for the first 10 days, $1,000/day thereafter (SMC 6.600.110). Land-use (zoning) violations: $150-$500 per day plus inspection costs (SDCI, per seattle.gov). Seattle.gov also states operating without a business license tax certificate can draw a $513 citation.
- Platform liability: Platforms are directly regulated: they must hold a Seattle platform license, verify that listings display valid operator license numbers BEFORE providing booking services, remove noncompliant listings upon city notification, file monthly operator reports and quarterly nights-booked reports, pay the $4.00/night-booked fee, inform operators of tax duties, and give the Director records access consistent with federal law (SMC 6.600.060; Ord. 125490). Under state law platforms must register with the WA Department of Revenue, notify operators of tax and safety obligations, and warn that personal insurance may not cover STR activity (RCW 64.37.040).
- Notes: City licensing enforcement is handled by Finance and Administrative Services / City Finance (STR@seattle.gov, 206-386-1267); zoning/building enforcement by SDCI. State safety violations: warning letter first, then class 2 civil infraction (RCW 64.37.030).

## Pending changes

- ESSB 5576 (companion HB 2559): would authorize counties, cities, and towns to impose a special excise tax of up to 4% on short-term rental lodging facilitated through a platform, with revenue dedicated to affordable/workforce/supportive housing and rental assistance (up to 15% retainable for administration); tax could not be imposed before April 1, 2026 under the engrossed Senate version. Passed the WA Senate 27-21 on March 11, 2025, stalled in the House, reintroduced January 12, 2026, and as of July 16, 2026 remains in Senate Ways & Means — not enacted. If it passes, Seattle could layer up to 4% on top of the current 15.7%. (proposed, 2026-01-12) — https://app.leg.wa.gov/billsummary?BillNumber=5576&Year=2025

## Not yet verified (we say so instead of guessing)

- Current codified SMC 6.600 text could not be fetched (library.municode.com returned HTTP 403); unit caps, fees, and penalty amounts were verified against Ordinance 125490 as adopted (official Legistar full text) and corroborated by current seattle.gov program pages, but any post-2017 amendments to Ch. 6.600 were not independently confirmed.
- The $513 citation figure for operating without a business license tax certificate comes from automated extraction of the seattle.gov STR page and should be re-confirmed against the page/SMC 5.55 before publication.
- No STR-specific maximum-guest cap was verified; a general land-use household occupancy limit (reportedly max 8 persons per dwelling unit) appears in third-party summaries but was not verified against official code, so max_guests is null.
- RRIO registration fee amount not verified (requirement itself verified on seattle.gov).
- Washington state business license / DOR registration fee for operators not verified.
- Whether platforms are legally REQUIRED to collect all Seattle lodging taxes as marketplace facilitators (RCW 82.08.0531) was not independently verified; RCW 64.37.020 confirms only that operators are relieved when a platform collects and remits — hence collectedByPlatform is null for guest taxes.
- Seattle city B&O (business license) tax rates/thresholds on STR income not verified; operators must file returns even when no tax is due (per 2026 BLTC instructions, SMC 5.55).
- Breakdown of the 15.7% total lodging rate beyond the 7% convention center component (state 6.5% + local + RTA per DOR footnote) was not itemized from an official source.
- Companion bill HB 2559 details (April 2027 start date) are from news coverage only; the officially verified vehicle is ESSB 5576.

## Sources

- Short-Term Rentals - Business Regulations (operator, platform, B&B licensing) (official, accessed 2026-07-16): https://www.seattle.gov/business-regulations/short-term-rentals
- Short-Term Rentals - SDCI Common Code Questions (land use, RRIO, enforcement) (official, accessed 2026-07-16): https://www.seattle.gov/sdci/codes/common-code-questions/short-term-rentals
- Seattle CB 119081 / Ordinance 125490 full text (SMC Ch. 6.600 Short-Term Rentals: licensing, unit caps, legacy exceptions, fees, penalties) (official, accessed 2026-07-16): https://seattle.legistar.com/LegislationDetail.aspx?ID=3151927&GUID=F7CF643C-4633-4EDF-961A-D1CC0DF7D382&FullText=1
- Seattle CB 119082 / Ordinance 125483 full text (land use: SMC 23.42.060, 23.84A definitions, RRIO amendment) (official, accessed 2026-07-16): https://seattle.legistar.com/LegislationDetail.aspx?ID=3151928&GUID=EEFF882C-B64C-49DC-823A-67676A832B9C&FullText=1
- 2026 Application for Seattle Business License Tax Certificate (fee $73, expiry, exemption rules) (official, accessed 2026-07-16): https://www.seattle.gov/documents/Departments/CityFinance/Business%20Licenses/BLTC%20Application%20Packet-2026%20rate.pdf
- RCW Chapter 64.37 Short-Term Rentals (definitions, taxes, safety, platform duties) (official, accessed 2026-07-16): https://app.leg.wa.gov/RCW/default.aspx?cite=64.37&full=true
- RCW 64.37.050 Liability insurance ($1M or platform coverage) (official, accessed 2026-07-16): https://app.leg.wa.gov/RCW/default.aspx?cite=64.37.050
- WA DOR Lodging Guide - Lodging taxes (official, accessed 2026-07-16): https://dor.wa.gov/education/industry-guides/lodging-guide/lodging-taxes
- WA DOR Lodging Guide - Lodging transient (short-term) (official, accessed 2026-07-16): https://dor.wa.gov/education/industry-guides/lodging-guide/lodging-transient-short-term
- WA DOR Convention and Trade Center Tax (applies to all King County lodging since 1/1/2019) (official, accessed 2026-07-16): https://dor.wa.gov/education/industry-guides/lodging-guide/convention-and-trade-center-tax
- WA DOR Lodging Rates and Changes flyer, Q2 2026 (Seattle short-term rental: 15.7% total, 7% convention center tax) (official, accessed 2026-07-16): https://dor.wa.gov/sites/default/files/2026-02/Q226_Lodging_flyer.pdf
- WA Legislature bill summary, SB 5576 (2025-26) short-term rental local-option tax (official, accessed 2026-07-16): https://app.leg.wa.gov/billsummary?BillNumber=5576&Year=2025
- Senate Bill Report, ESSB 5576 (up to 4% local STR tax; not before April 1, 2026) (official, accessed 2026-07-16): https://lawfilesext.leg.wa.gov/biennium/2025-26/Htm/Bill%20Reports/Senate/5576-S.E%20SBR%20APS%2025.htm

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Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC).