Title 08 Taxation and Revenue
Chapter 08.22 Local Option Transportation Tax – Commercial Parking
Section 08.22.010 Definitions
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Term
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Definition
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Commercial Parking
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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.
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Commercial Parking Business
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Commercial Parking Business shares the same definition as “Commercial Parking Business” in RCW 82.80.030.
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Commercial Parking Lot
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Commercial Parking Lot shares the same definition as “Commercial Parking Lot” in RCW 82.80.030.
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Commercial Parking Tax
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Commercial Parking Tax means the special local option transportation tax, pursuant to RCW 82.80.030(2), imposed by this chapter.
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Counter-Complete
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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.
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Parking fee
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Parking fee means the fee paid or due for the act or privilege of parking a vehicle in a commercial parking lot.
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Date Passed: Monday, November 24, 2025
Effective Date: Wednesday, April 1, 2026
ORD C36801 Section 3
