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Record No: CB 120228    Version: 1 Council Bill No: CB 120228
Type: Ordinance (Ord) Status: Passed
Current Controlling Legislative Body City Clerk
On agenda: 11/22/2021
Ordinance No: Ord 126488
Title: AN ORDINANCE relating to taxation; increasing the commercial parking tax and amending subsection 5.35.030.B of the Seattle Municipal Code.
Sponsors: Andrew Lewis
Attachments: 1. Summary and Fiscal Note
Supporting documents: 1. Signed Ordinance 126488, 2. Affidavit of Publication
CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE relating to taxation; increasing the commercial parking tax and amending subsection 5.35.030.B of the Seattle Municipal Code.
body
WHEREAS, in 1990, the Washington State Legislature passed legislation that was adopted as Section 208 of Chapter 42, Laws of Washington, codified at Revised Code of Washington (RCW) 82.80.030, which authorized cities to fix and impose a tax for the act of or privilege of parking a motor vehicle in a facility operated by a commercial parking business within its incorporated boundaries; and
WHEREAS, there are numerous commercial parking businesses operating within Seattle providing parking for which a fee is paid; and
WHEREAS, the proceeds of the commercial parking tax herein imposed shall be used strictly for transportation purposes in accordance with RCW 82.80.070; and
WHEREAS, in 2006 the City Council passed Ordinance 122192, imposing a commercial parking tax for the act or privilege of parking a motor vehicle in a commercial parking lot within Seattle that is operated by a commercial parking business; and
WHEREAS, the commercial parking tax imposed by Ordinance 122192, and last amended by Ordinance 123396, is equal to the parking fee multiplied by the 12.5 percent parking tax rate; and
WHEREAS, the Council desires to increase the commercial parking tax rate to support transportation projects and programs; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Subsection 5.35.030.B of the Seattle Municipal Code, which section was last amended by Ordinance 123396, is amended as follows:
5.35.030 Parking ((Tax Imposed.)) tax imposed
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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 ...

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