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 08.22.030 Commercial Parking Tax Exemptions *** This section of the SMC will become effective April 1, 2026 ***
*** This section of the SMC will become effective April 1, 2026 ***
The following are exempt from the commercial parking tax:
All exemptions provided in RCW 82.80.030;
Employee parking, with commercial parking lot stalls provided or reserved for use by an employee who works within the city of Spokane, where the employee parks their vehicle in connection with their employment, without regard to whether arrangements or payment for the parking is made by the employee or by their employer; and
Student parking, with commercial parking lot stalls provided or reserved for use by a student attending a secondary or post-secondary school within the city of Spokane, where the student parks their vehicle in connection with their enrollment, without regard to whether arrangements or payment for the parking is made by the student or by their school;
Residential parking, with commercial parking lot stalls provided or reserved for use by a resident of the city of Spokane, where the resident parks their vehicle in connection with their residence, without regard to whether arrangements or payment for the parking is made by the resident, landlord, property manager, or property owner; and
On-street parking, where the parking stall is controlled, regulated, and inspected by the City of Spokane’s Parking Services.
*** 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
