In addition to the lodging excise tax applicable to short-term rentals, the City’s business license fee (for both long-term and short-term rentals) consists of two parts: a base fee of $100 and a revenue generating regulatory license (RGRL) of $105 per employee (always a minimum of one employee). For many short-term rentals, a $205 annual fee would be charged.
If the annual gross receipts of your business are less than $12,000.00, you are eligible to pay the registration fee of $50.00, and no RGRL fee is required.
A new business is eligible for the New Business Incentive, which exempts the business from the RGRL fee for the first year of operation.
The City of Kirkland charges no Business and Occupation tax. Short-term rentals are required to pay lodging taxes to the State of Washington.