City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 08
Chapter 08.22
Section 08.22.020
 

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 08.22.020 Imposition of Local Option Transportation Tax - Commercial Parking *** This section of the SMC will become effective April 1, 2026 ***

  

*** This section of the SMC will become effective April 1, 2026 ***

  1. Pursuant to RCW 82.80.030(2), a local option transportation tax is imposed for the act of parking a motor vehicle in a facility operated by a commercial parking business.
  1. The amount of the commercial parking tax shall be equal to the parking fee multiplied by the commercial parking tax rate.
  1. Effective January 1, 2026, the commercial parking tax rate is imposed at twelve percent (0.12). The local option transportation tax levied by this chapter shall be in addition to any license fee or tax imposed or levied under any law, statute, or ordinance, whether imposed or levied by the City, State, or other governmental entity or political subdivision.
  1. It shall be conclusively presumed that the posted parking prices do not include the commercial parking tax unless all the following conditions are met:
    1. The fee is advertised as including the commercial parking tax, or that the commercial parking business is paying the commercial parking tax; and
    1. The words "tax included" are stated immediately following the advertised or posted prices in print size at least half as large as the advertised or posted prices print size; and
  1. All advertised or posted parking prices and the words "tax included" are stated in the same medium, whether oral or visual, and if oral, in substantially the same inflection and volume. If these conditions are satisfied, then price lists, reader boards, and other price information media need not separately show the parking fee and the actual amount of commercial parking tax being collected.

*** 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