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 08.22.040 Collection and Remittance of Commercial Parking Tax to the City *** This section of the SMC will become effective April 1, 2026 ***
*** This section of the SMC will become effective April 1, 2026 ***
A commercial parking business or person acting on behalf of a commercial parking business shall collect the amount of the commercial parking tax at the time payment for the parking fee is made.
The commercial parking tax shall be stated separately from the parking fee on all instruments evidencing the parking fee.
The commercial parking tax imposed by this chapter is due and payable monthly. Every commercial parking business or person subject to the commercial parking tax shall file a verified return, in such form as prescribed by the Chief Financial Officer and remit the tax due by the last day of the month. The commercial parking tax shall be deemed held in trust by the person required to collect the same until remitted to the City. Any commercial parking business or person that fails to collect the commercial parking tax, or that collects the commercial parking tax but fails to remit the commercial parking tax to the City, shall be liable to the City for the amount of such tax.
The City shall be authorized to review and inspect financial records involving activities of commercial parking businesses which are taxable by this tax, at least quarterly each year.
If a commercial parking business subject to this tax fails to pay any tax required by this chapter within fifteen (15) days after the due date thereof, there may be added to such tax a penalty of ten % (10%) of the tax per month for each month overdue, which shall be added to the amount of the tax due.
*** 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
