PARKING BENEFITS

Denver Revised Municipal Code ch. 18, art. X, div. 3

in effect

Denver Revised Municipal Code § 18-361 Authorization.

Sec. 18-361. - Authorization. (a) The City and County of Denver is hereby authorized to enter into qualified parking agreements with employees for salary redirection pursuant to section 9010 of the Surface Transportation Revenue Act of 1998 and section 26 U.S.C. 132(f) of the Internal Revenue Code for the purpose of allowing employees to obtain qualified parking on a before tax basis. (b) Nothing contained in the qualified parking agreements or the qualified parking plan shall be deemed to constitute an employment agreement between the participant and the city and nothing contained in the qualified parking agreements, the plan required in this division, nor in this division shall be deemed to give a participant any right to be retained in the employ of the city. (c) Any purchase by an employee of qualified parking remains subject to rules and regulations, if any, of the parking provider. (Ord. No. 959-05, § 1, 12-19-05)

Denver Revised Municipal Code § 18-362 Definitions.

Sec. 18-362. - Definitions. The following words and phrases shall apply to this division exclusively, except as otherwise specifically noted: Eligible employees shall mean any person meeting the definitions of 18-344(a), D.R.M.C. Participant shall mean any individual who is an eligible employee and who enrolls under the requirements of the qualified parking plan. Qualified parking shall mean qualified parking as defined by 26 U.S.C. 132(f)(1) and 26 U.S.C. 132(f)(5)(C) as may be amended from time to time. Qualified parking committee shall mean a committee of at least seven (7) members, appointed by the mayor. The qualified parking committee may include committee members from the committee serving pursuant to division 1 of this article X. Qualified parking plan shall mean the plan whereby eligible employees may agree to the redirection of salary to pay for qualified parking from pre-tax dollars pursuant to 26 U.S.C. 132(f) of the Internal Revenue Code as may be amended from time to time. Salary shall mean salary or wages as provided in chapter 18, D.R.M.C. (Ord. No. 959-05, § 1, 12-19-05)

Denver Revised Municipal Code § 18-363 Administration.

Sec. 18-363. - Administration. (a) The Office of Human Resources shall submit a written qualified parking plan to the qualified parking committee for review. The qualified parking plan will be effective upon adoption by the qualified parking committee. The plan may be amended by the committee upon consultation with the department of law, provided that the qualified parking plan conforms at all times with the requirements of the Internal Revenue Code and any applicable requirements of the Denver Charter and the D.R.M.C. The qualified parking plan will be administered by the Office of Human Resources or other individuals or agencies designated by the Office of Human Resources to administer or to assist the Office of Human Resources with administration. (b) The manager of finance is hereby authorized to implement the necessary payroll adjustments for participants in the qualified parking plan. The plan shall be administered consistent with city ordinances, payroll procedures, and fiscal rules and shall be subject to audit as the auditor deems necessary. (c) The city may terminate the qualified parking plan at any time, provided amounts of pre-tax dollars withheld on behalf of a participant are refunded to the participant as taxable wages or salary. (Ord. No. 959-05, § 1, 12-19-05; Ord. No. 775-07, § 24, 12-26-07; Ord. No. 661-12, § 3, 12-26-12; Ord. No. 1207-18, § 3, 11-26-18)

Source: City and County of Denver, Revised Municipal Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/co/denver/codes/code_of_ordinances?nodeId=TITIIREMUCO_CH18EMOFPABE_ARTXEMVOSAREPL_DIV3PABEFetched: 10/27/2026