Title 08 Taxation and Revenue
Chapter 08.22 Local Option Transportation Tax – Commercial Parking *** This section of the SMC will become effective April 1, 2026 ***
Section 08.22.010 Definitions *** This section of the SMC will become effective April 1, 2026 ***
*** This section of the SMC will become effective April 1, 2026 ***
Term
Definition
Commercial Parking
Commercial Parking means any transaction or arrangement whereby a vehicle is parked, and a fee is charged for parking or allowing the vehicle to be parked.
Commercial Parking Business
Commercial Parking Business shares the same definition as “Commercial Parking Business” in RCW 82.80.030.
Commercial Parking Lot
Commercial Parking Lot shares the same definition as “Commercial Parking Lot” in RCW 82.80.030.
Commercial Parking Tax
Commercial Parking Tax means the special local option transportation tax, pursuant to RCW 82.80.030(2), imposed by this chapter.
Counter-Complete
Counter-complete means that the Commercial Parking Lot has an accepted building permit for residential or commercial development with full payment of associated plan review fees.
Parking fee
Parking fee means the fee paid or due for the act or privilege of parking a vehicle in a commercial parking lot.
*** This section of the SMC will become effective April 1, 2026 ***
Date Passed: Monday, November 24, 2025
Effective Date: Thursday, March 12, 2026
ORD C36801 Section 3
