Definitions.
Denver Revised Municipal Code § 18-362
in effectSec. 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)
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_DIV3PABE_S18-362DEFetched: 10/27/2026