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Tacoma permits short-term rentals citywide via business license + STR endorsement, but operators must reside in Washington State and the property must meet life-safety and zoning conditions. Whole-home non-owner-occupied STRs are permitted with a Type B license; owner-occupied/host-present STRs use a simpler Type A license. The city has not imposed a primary-residence-only requirement, distinguishing Tacoma from Seattle's stricter framework.
STR permitted in most residential and mixed-use zones (R-1, R-2, R-3, R-4-L, R-4, RCX, NCX, CCX, UCX). Multi-family STR requires landlord written consent. ADUs (DADUs/AADUs) are eligible for STR endorsement subject to underlying zoning and parking standards. Confirm parcel zoning via Tacoma Permits portal before any offer — some neighborhood overlays restrict transient lodging.
Operators must hold a short-term rental permit before listing. See the official permit portal.
Tacoma Tax & License Division administers the business license + STR endorsement program. Annual renewal. Application requires designated 24/7 local contact, proof of liability insurance, life-safety self-certification, and Washington State DOR registration. Operating without endorsement triggers escalating fines + back-tax assessment. Pierce County cross-references for lodging tax collection.
Combined short-term lodging tax in Tacoma is approximately 14.500% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).
Washington State sales tax 6.5% + Pierce County + Tacoma city sales/lodging stack — combined ~14.5% on transient lodging; confirm at WA DOR
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Tacoma against nearby markets.