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COMMERCIAL PARKING TAX

SEA-MC tit. 5, subtit. II, ch. 5.35
in effect

Seattle Mun. Code § 5.35.010 Administrative Provisions.

5.35.010 - Administrative Provisions. All of the provisions contained in Chapter 5.55 of the Seattle Municipal Code shall have full force and application with respect to taxes imposed under the provisions of this chapter except as may be expressly stated to the contrary herein. (Ord. 122192, § 1, 2006)

Seattle Mun. Code § 5.35.020 Definitions.

5.35.020 - Definitions. The definitions contained in Chapter 5.30 of the Seattle Municipal Code shall be fully applicable to this chapter except as may be expressly stated to the contrary herein. The following additional definitions shall apply throughout this chapter: A. "Commercial parking business" means the ownership, lease, operation, or management of a commercial parking lot in which fees are charged for the act or privilege of parking motor vehicles. B. "Commercial parking lot" means a covered or uncovered area with stall used for the purpose of parking motor vehicles for a fee. C. "Parking tax" means the commercial parking tax imposed by this chapter. (Ord. 122192, § 1, 2006)

Seattle Mun. Code § 5.35.030 Parking tax imposed

5.35.030 - Parking tax imposed A. Pursuant to RCW 82.80.030, there is imposed on every person a tax for the act or privilege of parking a motor vehicle in a commercial parking lot within the City that is operated by a commercial parking business. The privilege of parking includes the right to park, whether or not the right is exercised. B. The amount of the parking tax shall be equal to the parking fee multiplied by the parking tax rate. Effective July 1, 2009, the parking tax rate is imposed at ten percent (0.10). Effective January 1, 2011, the parking tax rate is imposed at 12.5 percent. Effective July 1, 2022, the parking tax rate is imposed at 14.5 percent. (Ord. 126488, § 1, 2021; Ord. 123396, § 1, 2010; Ord. 122192, § 1, 2006)

Seattle Mun. Code § 5.35.040 Measure of Tax: Parking Fee.

5.35.040 - Measure of Tax: Parking Fee. A. The measure of the parking tax is the parking fee. Parking fee means the fee paid or due for the act or privilege of parking a motor vehicle in a commercial parking lot. B. If, in a lease of nonresidential space, a parking fee is combined with other payments, or is otherwise not separately stated, or does not result from an arm's length transaction, or does not fairly reflect the value of the act or privilege of parking, the parking fee shall be determined by the Director according to rules promulgated by the Director to establish the parking fee based on the fair market value of the act or privilege of parking. C. It shall be conclusively presumed that the posted parking prices do not include the parking tax unless all the following conditions are met: 1. The fee is advertised as including the tax or that the commercial parking business is paying the tax; 2. The words "tax included" are stated immediately following the advertised or posted prices in print size at least half as large as the advertised or posted prices print size; and 3. All advertised or posted parking prices and the words "tax included" are stated in the same medium, whether oral or visual, and if oral, in substantially the same inflection and volume. If these conditions are satisfied, then price lists, reader boards, and other price information mediums need not show separately the parking fee and the actual amount of commercial parking tax being collected. (Ord. 122192, § 1, 2006)

Seattle Mun. Code § 5.35.050 Exemptions from the Parking Tax.

5.35.050 - Exemptions from the Parking Tax. The following are exempt from the parking tax: A. Parking by a person in a stall reserved exclusively for that person for a period of 30 days or longer. B. Parking of a motor vehicle owned or controlled by a natural person in a stall provided with that person's residence. C. Parking at stadiums and exhibition centers which the City is precluded from taxing pursuant to RCW 36.38.040. D. Parking on City of Seattle streets. E. Parking of vehicles under federal government contracts that is exempt from the retail sales tax. F. Parking charges directly billed to, and paid by, federal, state, or local government. (Ord. 123063, § 6, 2009; Ord. 122192, § 1, 2006)

Seattle Mun. Code § 5.35.060 Collection and Remittance Of Tax.

5.35.060 - Collection and Remittance Of Tax. A commercial parking business or person acting on its behalf shall collect the amount of the parking tax from the person paying the parking fee at the time payment is made. The parking tax shall be stated separately from the parking fee on all instruments evidencing the parking fee. Except when all requirements of section 5.35.040 B are satisfied, it shall be conclusively presumed that the parking fee does not include the parking tax. The presumption is not overcome by any oral or written agreement between the parties. The person receiving payment of the parking fee shall remit the parking tax to the Director according to the provisions contained in SMC Chapter 5.55. The parking tax shall be deemed held in trust by the person required to collect the same until remitted to the Director. Any person who fails to collect the parking tax, or who collects the parking tax but fails to remit the parking tax to the Director, shall be liable to the City for the amount of such tax. Such person shall, unless the remittance is made as required in this section, be guilty of a violation of this chapter whether such failure be the result of the person's own act or the result of acts or conditions beyond its control. (Ord. 122192, § 1, 2006)

Seattle Mun. Code § 5.35.070 Use Of Revenues.

5.35.070 - Use Of Revenues. The proceeds of the tax imposed herein shall be used for transportation purposes in accordance with RCW 82.80.070. To the extent permitted by applicable law the City may issue bonds, notes, or other evidences of indebtedness payable wholly or in part from the parking tax and may pledge and may apply such tax to the payment of principal of, interest on, and premium (if any) on such bonds, notes, or other evidences of indebtedness and to the payment of costs associated with them. (Ord. 123396, § 2, 2010; Ord. 122192, § 1, 2006)

Seattle Mun. Code § 5.35.080 Receipts To Transportation Fund.

5.35.080 - Receipts To Transportation Fund. All receipts from the parking tax shall be placed in and segregated within the Transportation Fund. These receipts may be temporarily deposited or invested in such manner as may be lawful for the investment of City money and interest and other earnings shall be deposited in the Transportation Fund. (Ord. 122192, § 1, 2006)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.35COPATAFetched: 11/1/2026

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