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.

Section 08.22.010

Title 08 Taxation and Revenue

Chapter 08.22 Local Option Transportation Tax – Commercial Parking

Section 08.22.010 Definitions

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.

Date Passed: Monday, November 24, 2025

Effective Date: Wednesday, April 1, 2026

ORD C36801 Section 3