Seattle WA Occupancy Taxes - can't figure out the math

[Becky88]

While responding to a guest about canceling due to COVID-19 and the cost components of her booking, I realized I couldn't figure out how Airbnb is calculating the "Occupancy Taxes & Fees" in Seattle.  Here's how it seems like it should be calculated... but it isn't.  Hive mind, what am I missing?

WA Sales Tax (6.5%) - applied on listing price + cleaning fee + Airbnb service fee

Seattle Sales Tax for lodging (2.1%) - applied on listing price + cleaning fee

Convention & Trade Center Tax - applied on listing price + cleaning fee

Seattle STR Platform Fee ($1 per night)

Example:

Listing price ($200 x 5 nights) = $1000

Cleaning fee = $100

Airbnb Service Fee = $155

Occupancy Taxes & Fees = $215

Total = $1,470

When I calculate the taxes myself, using the rates & rules above, I get $187 -- that's $28 less.

Per WA and Seattle sources:

In Seattle, there is no additional Special Hotel/Motel Tax, or TPA Charge (as there are in a few other WA cities)

The "Combined Sales Tax" rate of 8.6% (WA + Seattle) already includes RTA, if any

I got the rules of what's applied to the listing price vs cleaning vs. service fee here:

https://www.airbnb.com/help/article/2336/occupancy-tax-collection-and-remittance-by-airbnb-in-washin...

Feeling clueless. What AM I missing???

[Becky88]

The Convention & Trade Center Tax is 7.0%

There used to be a King County Lodging Tax (2.0%), but that was discontinued on Jan 1, 2019.

[Yash139]

@Becky88 - Did you ever get resolution on the calculations?

[JB6]

AirBnB has been very consistent for 3 years in estimating tax.  This year, they've gone off the rails.  For a 6% tax, one of our guests was charged $21.14 for a total rental of $135.

[Becky88]

Yes, I think something is definitely broken!

[Laurie529]

See below how Airbnb may have calculated $215 in taxes.  Red text items are where Airbnb's calculation is different than yours.  Your calculation uses 2.2% for local city/county sales tax and assumes the Airbnb guest service fee is not subject to 7.0% convention and trade tax.

I don't know who is right, but Washington Department of Revenue or your tax professional should be able to help you out.