Chapter 3.10
COMMERCIAL PARKING TAX
Sections:
3.10.020 Commercial parking tax imposed.
3.10.030 Collection of tax by business operators.
3.10.040 Tax in addition to other taxes or license fees.
3.10.050 Duties and powers of the finance director – Creation of commercial parking tax fund.
3.10.090 Tax – Collection by civil action.
3.10.010 Definitions.
For purposes of this chapter, the following definitions shall apply:
A. “Commercial parking business” means the ownership, lease, operation, or management of a commercial parking lot within the city and in which fees are charged.
B. “Commercial parking lot” means any covered or uncovered area with parking stalls or spaces for the purpose of parking motor vehicles or allowing motor vehicles to be parked.
C. “Commercial parking transaction” means any transaction or arrangement whereby a motor vehicle is parked in a commercial parking lot and a fee is charged for parking or allowing the vehicle to be parked. Each occasion in which a fee is charged for parking or allowing a motor vehicle to be parked, irrespective of the length of time the vehicle is parked, shall constitute a separate and individual commercial parking transaction. A commercial parking transaction shall include instances where a fee is charged for the parking of a motor vehicle and that fee is included as one of multiple specific items in the overall fee or charge. A commercial parking transaction shall also include instances where a motor vehicle is parked or allowed to be parked for a certain period of time, and a fee is charged in connection with other services. A commercial parking transaction shall also include instances where a motor vehicle is parked or allowed to be parked and where a fee would otherwise be charged for the parking but for validation by a business because a customer makes a purchase or otherwise transacts business for which remuneration is made. Each motor vehicle that is parked shall constitute a separate and individual commercial parking transaction for which the tax shall be collected, even if the fees charged and/or arrangements made for parking include more than one vehicle.
D. “Person” includes any individual, association, corporation, partnership, joint venture, or trust. (Ord. 1572 § 1, 2003).
3.10.020 Commercial parking tax imposed.
There is imposed a local option transportation tax for the act or privilege of parking a motor vehicle in a facility operated by a commercial parking business within the city. The tax shall be imposed at the rate of $1.00 per commercial parking transaction, irrespective of the type of motor vehicle or the length of time that such vehicle is parked in connection with each transaction. (Ord. 1572 § 1, 2003).
3.10.030 Collection of tax by business operators.
Taxes imposed herein shall be collected by the operators of commercial parking businesses and shall be remitted to the city on or before the last day of the month following the month during which the taxed commercial parking transactions occurred, after which time the taxes shall be considered delinquent. (Ord. 1572 § 1, 2003).
3.10.040 Tax in addition to other taxes or license fees.
The tax imposed hereunder shall be in addition to any tax or license fee levied or imposed under any law, statute or ordinance whether imposed or levied by the city, state or other governmental entity or political subdivision. (Ord. 1572 § 1, 2003).
3.10.050 Duties and powers of the finance director – Creation of commercial parking tax fund.
A. The finance director shall keep full and accurate records of all funds received under the provisions of this chapter. Upon receipt of any tax revenue or related penalty collected under the provisions of this chapter, the finance director shall deposit the amounts into a separate fund hereby designated as the “commercial parking tax fund.”
B. The finance director shall be authorized to review and inspect, at any and all reasonable hours, financial records involving activities of all commercial parking businesses.
C. In order to carry out the provisions of this chapter, the finance director shall have the power to adopt, publish and enforce rules and regulations consistent with this chapter. Through these rules the finance director may require that the taxpayer submit documentation verifying the number of vehicles subject to the commercial parking tax.
D. The finance director for good cause shown may extend the time for remitting collected taxes as required under this chapter; provided, that any extension in excess of 30 days shall be conditioned upon payment of interest of one percent for each 30 days or portion thereof on the amount of tax from the date upon which the tax became due. (Ord. 1572 § 1, 2003).
3.10.060 Use of tax revenues.
All revenues collected as commercial parking taxes shall be expended by the city solely for transportation purposes within the city in accordance with RCW 82.80.070 and consistent with the city’s transportation and land use regulations and policies. Transportation purposes include, but are not limited to, the operation and preservation of roads, streets, and other transportation improvements; new construction, reconstruction, and expansion of city streets; development and implementation of public transportation improvements and programs; and planning, design, and acquisition of rights-of-way and sites for such transportation purposes. Transportation purposes also include administration of the tax imposed under this chapter, including activities of the city in keeping and tracking records, financial reports and other documents; reviewing filings and compiling reports by commercial parking businesses; and other activities involved in collection and enforcement of the tax. (Ord. 1572 § 1, 2003).
3.10.070 Civil penalty.
In the event that a person fails to collect the tax or is delinquent in remitting the same to the city as required under this chapter, a civil penalty shall be imposed in the amount of five percent of the delinquent tax plus any previously assessed and unpaid penalties under this chapter. For the purpose of calculating the penalty, each month that the amounts owed under this chapter are due and unpaid shall be considered a separate violation subject to penalty. A fraction of a month shall be deemed a full month. In no event shall the penalty for a fee or tax delinquent more than 90 days be less than $50.00. In the event that a penalty has been wrongfully collected, the penalty shall be refunded by the finance director. (Ord. 1572 § 1, 2003).
3.10.080 Violation – Penalty.
Any person who fails or refuses to collect the tax or remit the same to the city, as required under this chapter, with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, shall be guilty of a misdemeanor. (Ord. 2009 § 1, 2021; Ord. 1572 § 1, 2003).
3.10.090 Tax – Collection by civil action.
The tax imposed under this chapter, and all penalties thereon, shall constitute a debt to the city and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. Any judgment entered in favor of the city shall include an award to the city of all court and collection costs, including attorneys’ fees. Amounts due shall not be considered paid until the city has received good funds for the full amount due or has discharged the amount due and not paid. (Ord. 1572 § 1, 2003).
3.10.100 Appeal procedure.
A. Any person aggrieved by the amount of tax determined to be due to the city pursuant to the provisions of this chapter may appeal to the hearing examiner from such determination by filing with the hearing examiner a written notice of appeal, including the grounds for appeal, within 20 days from the date on which such person was given notice of the tax. The hearing examiner shall, as soon as practicable, fix a time and place for the hearing for such appeal and shall notify the applicant of the same by mail at least five days prior to the date of the hearing.
B. An appeal of the hearing examiner’s decision may be had by filing an appeal in superior court within 30 days after official decision of the examiner. (Ord. 1572 § 1, 2003).