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 08.22.060
 

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 08.22.060 Efficient Land Use Credit Program *** This section of the SMC will become effective April 1, 2026 ***

  

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

  1. It is the intent of the City of Spokane to establish an Efficient Land Use Credit Program to meet the City’s land use standards, Comprehensive Plan goals, and the recommendations of the Spokane Downtown Plan, Sustainability Action Plan, and Downtown Parking Study.
  1. Any commercial parking lot meeting any of the following criteria, as determined by the City, may be eligible for an Efficient Land Use Credit equivalent to one-half (½) of the commercial parking tax rate imposed in SMC 08.22.020:
    1. Commercial Parking Lot with two or more floors of commercial parking;
    1. Commercial Parking Lot below ground-level; or
    1. Commercial Parking Lot with a counter-complete building permit for residential or commercial development as of the effective date of this ordinance.
  1. A commercial parking business with a commercial parking lot eligible for a credit under this section shall submit a written request to the City of Spokane, using the form prescribed and supplied by the City.
  1. If approved, the effective date for the credit shall be the month following the City’s acceptance of an accurate, complete, and signed request. Any tax and any associated late penalties that may have accrued for the commercial parking business prior to the effective date of the credit shall be due before the issuance of the credit.
  1. The commercial parking business is responsible for reporting any change that may affect the qualification of a credit provided by this section. If the commercial parking business fails to report any such change, the City shall pursue the tax required by this chapter, including any penalties provided by SMC 08.22.040(E).

*** 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