Chapter 3.70
LOCAL OPTION TRANSPORTATION TAX
Sections:
3.70.020 Local option transportation tax imposed.
3.70.030 Tax in addition to other license fees or taxes.
3.70.040 Fund created – Use of funds.
3.70.050 Taxes collected by business operators.
3.70.010 Definitions.
For the 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 in which fees are charged, and includes parking service operations of municipal corporations of the State of Washington and other governmental entities, where a fee is charged for parking services or for use of parking spaces.
B. “Commercial parking lot” means any covered or uncovered area with parking stalls or spaces used by a commercial parking business 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 vehicle is parked and a fee is charged for parking or allowing the vehicle to be parked. It shall constitute a parking transaction each time a fee is charged for parking or allowing a vehicle to be parked, irrespective of the length of time the vehicle is parked, including “short stay metered parking” as defined herein; provided, that “local employee parking,” as defined herein, shall not constitute a commercial parking transaction. A commercial parking transaction shall include instances where a fee is charged for the parking of a vehicle and that fee is included as a specific item in the fee or charge. A commercial parking transaction shall also include instances where a 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 guest of a hotel, motel or other lodging establishment is allowed to park or leave his/her vehicle at the hotel, motel or other lodging establishment after the guest has concluded his/her business at the hotel, motel or other lodging establishment and/or has checked out of the hotel, motel or other lodging establishment, so that the guest’s vehicle is parked at the hotel, motel or other lodging establishment during days when the guest is not staying at the hotel, motel or other lodging establishment, regardless of whether a parking fee is included as a specific item listed or identified on the bill or charge for services by the hotel, motel or other lodging establishment. A commercial parking transaction shall also include instances where a vehicle is parked or allowed to be parked and where a fee would be charged for the parking unless validated by a business because a customer makes a purchase or otherwise transacts business for which a fee is paid. Each vehicle that is parked shall constitute a separate commercial parking transaction for which the tax shall be collected, even if the fees charged and/or arrangements made for vehicle parking includes more than one (1) vehicle.
D. “Local employee parking” refers to parking spaces provided or reserved for use by an employee who works within the City, where the employee parks his/her vehicle in connection with his/her employment, without regard to whether arrangements or payment for the parking is made by the employee or by his/her employer.
E. “Short stay metered parking” refers to the parking of vehicles in spaces where payment for parking is made through parking meters and where the duration of the metered parking does not exceed two (2) consecutive hours in length. (Ord. 16-1028 § 1: Ord. 05-1022 § 1; Ord. 94-1046 § 1; Ord. 94-1017 § 1; Ord. 93-1019 § 1)
3.70.020 Local option transportation tax imposed.
A. Pursuant to RCW 82.80.030, there is levied a special local option transportation tax to be imposed on the privilege of parking in commercial parking facilities within the City. The tax shall be imposed at the rate of three dollars ($3.00) per commercial parking transaction, including “short-term metered parking,” irrespective of the length of time that a vehicle is parked in connection with each transaction.
B. Beginning January 1, 2018, and each year thereafter, the tax imposed in subsection (A) of this section shall be adjusted based on the June to June Seattle-Tacoma-Bremerton Consumer Price Index for urban wage earners and clerical workers, CPI-W. The adjustment shall be calculated to the nearest cent. Notification of CPI-W based adjustments will be sent out to affected businesses by November 1st of the year preceding the adjustment. (Ord. 16-1028 § 2: Ord. 05-1022 § 2; Ord. 97-1019 § 1; Ord. 94-1046 § 2; Ord. 94-1017 § 1; Ord. 93-1019 § 1)
3.70.030 Tax in addition to other license fees or taxes.
The tax levied hereunder shall be in addition to any license fee or tax imposed or levied under any law, statute or ordinance whether imposed or levied by the City, State or other governmental entity or political subdivision. (Ord. 94-1017 § 1; Ord. 93-1019 § 1)
3.70.040 Fund created – Use of funds.
All revenues, assessments and other charges generated and collected as local option transportation taxes shall be placed into the Arterial Street Fund 102, and shall be used by the City for transportation projects within the City of SeaTac Comprehensive Transportation Plan, in accordance with RCW 82.80.070, and for administering the tax, 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. 97-1019 § 2; Ord. 94-1046 § 3; Ord. 94-1017 § 1; Ord. 93-1019 § 1)
3.70.050 Taxes collected by business operators.
Taxes imposed herein shall be collected by the operators of the commercial parking businesses. The operators of the commercial parking businesses shall remit to the City the local option transportation taxes collected on or before the last day of the month following the month during which the taxes were collected. The City shall be authorized to review and inspect financial records involving activities of businesses which are taxable by this tax, at least quarterly each year. (Ord. 97-1019 § 3; Ord. 94-1017 § 1; Ord. 93-1019 § 1)
3.70.060 Exempt vehicles.
The tax shall not be levied on exempt vehicles. Exempt vehicles shall include vehicles with handicap decals, government vehicles which are exempt from tax, and tax exempt car-pool vehicles. (Ord. 94-1017 § 1; Ord. 93-1019 § 1)
3.70.070 Violation – Penalty.
It is unlawful for any person, firm or corporation engaged in a commercial parking business to fail or refuse to collect and remit the taxes with intent to violate the provisions of this chapter or to gain some advantage or benefit, whether direct or indirect. Any such violation shall constitute a misdemeanor and shall be punishable by a fine not to exceed one thousand dollars ($1,000.00) or by imprisonment for a term not exceeding ninety (90) days. (Ord. 94-1017 § 1; Ord. 93-1019 § 1)
3.70.080 Appeal procedure.
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 City Manager, or designee, from such determination by filing a written notice of appeal with the City Clerk within twenty (20) days from the date on which such person was given notice of the tax. The City Manager, or designee, shall, as soon as practicable, fix a time and place for the hearing for such appeal. Notice of the hearing and the appeal shall be given to the appellant by certified mail at least five (5) days prior to the date of the hearing. The appellant, if aggrieved by the decision of the City Manager, or designee, may appeal to the City Hearing Examiner pursuant to Chapter 1.20 SMC within twenty (20) days of the date of the administrative decision. (Ord. 97-1019 § 4; Ord. 94-1017 § 1; Ord. 93-1019 § 1)