Title 08 Taxation and Revenue
Chapter 08.22 Local Option Transportation Tax – Commercial Parking
Section 08.22.060 Efficient Land Use Credit Program
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, Comprehensi ve Plan goals, and the recommendations of the Spokane Downtown Plan, Sustainability Action Plan, and Downtown Parking Study.
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:
Commercial Parking Lot with two or more floors of commercial parking;
Commercial Parking Lot below ground-level; or
Commercial Parking Lot with a counter-complete building permit for residential or commercial development as of the effective date of this ordinance.
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.
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.
The commercial parking business is responsi ble 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).
Date Passed: Monday, November 24, 2025
Effective Date: Wednesday, April 1, 2026
ORD C36801 Section 3
