Chapter 5.10
COMMERCIAL PARKING TAX
Sections:
5.10.060 Rules and regulations.
5.10.010 Definitions.
As used in this chapter, the following terms have the meanings set forth below:
“Commercial parking business” means the ownership, lease, operation or management of a commercial parking lot or parking garage in which fees are charged.
“Commercial parking lot” means a lot designed for the parking of three or more vehicles, which is within or adjacent to a commercial district and for which a fee is charged for the public parking of a private vehicle.
“Gross proceeds” means all proceeds derived or accruing to a commercial parking business from the parking of motor vehicles in a commercial parking lot or parking garage located in the city.
“Parking garage” means a structure that is built to provide the parking of vehicles above or below ground. A parking garage is considered a commercial use, if it provides public parking purpose, has parking spaces for over ten vehicles, and is commercially viable. (Ord. 1298 § 1, 2012: Ord. 782 § 1 (part), 1993)
5.10.020 Tax imposed.
Pursuant to the authority granted in RCW 82.80.030, a parking tax is imposed upon all persons, firms, partnerships, corporations and other entities (including but not limited to municipal corporations, special purpose districts and other government entities and agencies to the extent permitted by law) engaged in a commercial parking business within the city of Mukilteo.
A. For commercial parking businesses operating facilities north of Harbour Pointe Boulevard North, the rate of the tax shall be twenty-five percent of the gross proceeds resulting from the commercial parking facilities.
B. For commercial parking businesses operating facilities south of Harbour Pointe Boulevard North, the rate of the tax shall be eight percent of the gross proceeds resulting from the commercial parking facilities. (Ord. 1298 § 2, 2012: Ord. 1001 § 1, 1999: Ord. 782 § 1 (part), 1993)
5.10.030 Payment.
The tax imposed by this chapter is due and payable on a quarterly basis within the calendar month following each quarter. The owner, lessee, operator or manager of the commercial parking business shall be responsible for filing a return and remitting the tax to the finance department of the city within the calendar month following the termination of the quarter for which the tax is due. Returns shall be on a form provided by the finance department. (Ord. 782 § 1 (part), 1993)
5.10.040 Delinquency.
If any person, firm, partnership, corporation or other entity subject to this chapter fails to pay any tax required by this chapter within thirty days after the end of the quarter for which the tax is due, there shall be added to the tax a penalty of ten percent of the amount of the tax, and any tax due under this chapter and unpaid, and all penalties thereon, constitutes a debt to the city and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 782 § 1 (part), 1993)
5.10.050 Records.
Each person, firm, partnership, corporation or other entity subject to this chapter shall keep records reflecting the amount of gross proceeds from all commercial parking business engaged in within the city. Such records shall be open at all reasonable times to the inspection of the city or its duly authorized representative, for verification of the tax returns or for the fixing of the tax of any person, firm, partnership, corporation or other entity who fails to make a proper return. (Ord. 782 § 1 (part), 1993)
5.10.060 Rules and regulations.
The administrative services director is authorized to make appropriate administrative rules and regulations for the implementation of this chapter, including provisions relating to the type of records that must be kept, the form of all reports and returns, and any other matter deemed necessary to implement and administer the tax. (Ord. 782 § 1 (part), 1993)
5.10.070 Use of proceeds.
The proceeds of the commercial parking tax fixed and imposed by this chapter shall be used strictly for transportation purposes in accordance with RCW 82.80.070. (Ord. 782 § 1 (part), 1993)