The administrative provisions contained in TMC Chapter 3.27 shall be fully applicable to the provisions of this chapter, except as expressly stated to the contrary herein.
(Ord. 2730, 6/6/2024)
The following definitions shall apply throughout this chapter:
1. "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.
2. “Commercial parking lot”
means a covered or uncovered area with stalls for the purpose of parking motor vehicles.
3. "Commercial parking"a. b. c.
means any transaction or arrangement whereby a vehicle is parked and a fee is charged for parking or allowed the vehicle to be parked, irrespective of the length of time the vehicle is parked. Commercial parking shall include instances where a fee is charged specifically for the parking of a vehicle. This shall include instances where a vehicle is parked or allowed to be parked, and a separate fee is charged in connection with other services. Commercial parking shall also include instances such as:
When a guest of a hotel, motel or other lodging establishment is allowed to park or leave his/her vehicle before or after his or her lodging or business stay there so that, for a fee, the guest’s vehicle is parked at the hotel, motel or other lodging establishment during days when the guest is no longer staying there.
When a guest or visitor of a hotel, motel or other lodging establishment is allowed to park or leave his/her vehicle before, during, or after his or her lodging or business stay at the hotel, motel or other lodging establishment.
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.
4. “Parking tax”
means the commercial parking tax imposed by this chapter.
(Ord. 2586 § 3, 2018; Ord. 2730, 6/6/2024)
The following exemptions to the commercial parking tax apply:
1.
Local employee parking, with parking spaces provided or reserved for use by an employee who works within the City, where the employee parks his or her vehicle in connection with his or her employment, without regard to whether arrangements or payment for the parking is made by the employee or by his or her employer.
2.
Apartments and condominiums, where parking is provided in conjunction with arrangements for residential living spaces.
3.
Offices, retail establishments, warehouses and industrial buildings, where parking is provided in association with tenant arrangements for the use of such facilities.
4.
The tax shall not be levied on vehicles with official state disabled person decals, government vehicles that are exempt from tax, and tax-exempt carpool vehicles.
(Ord. 2586 § 4, 2018; Ord. 2730, 6/6/2024)
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 amount of parking tax shall be equal to the commercial parking fee multiplied by the parking tax rate.
1.
For commercial parking businesses operated by nonprofit organizations on City-owned property, the parking tax shall be imposed at five percent.
2.
For all other commercial parking businesses, the parking tax rate is imposed at five percent. Effective January 1, 2019, the parking tax rate is imposed at eight percent.
Effective January 1, 2020, the parking tax rate is imposed at 11 percent. Effective January 1, 2021, the parking tax rate is imposed at 15 percent.
(Ord. 2586 § 5, 2018; Ord. 2730, 6/6/2024)
Note: Former § 3.48.040, Tax in Addition to Other License Fees or Taxes, adopted by by Ord. 2586, was repealed by Ord. 2730, 6/6/2024.
Note: Former § 3.48.050, Exempt Vehicles, adopted by Ord. 2586, was repealed by Ord. 2730, 6/6/2024.
A.
The tax imposed by this chapter shall be due and payable in monthly installments, and remittance therefor, together with return forms as prescribed by the Director, shall be made on or before the last day of the month following the end of the monthly period during which the taxes were collected.
B.
The tax levied in this chapter shall be paid by the person paying the commercial parking charge and remitted by the person to whom the same is paid. The tax collected under this chapter shall be deemed held in trust by the person required to collect the same until the taxes are remitted to the Director under this section. Persons failing to collect the parking tax, or who collects the tax but fails to remit it to the Director, shall be liable to the City for the amount of such tax and associated penalties and/or interest due.
C.
If the amount of parking tax is not separately stated from the commercial parking fee on all instruments evidencing the parking fee, a sign shall be posted in a conspicuous place on the entrance or where parking fees are advertised stating that a City parking tax of five percent is included in the parking fee. Except when the requirements of this subsection are satisfied, it shall be conclusively presumed that the commercial parking fee does not include the parking tax levied in this chapter.
(Ord. 2586 § 8, 2018; Ord. 2730, 6/6/2024)
Note: Former § 3.48.070, Late Penalty, adopted by Ord. 2586, was repealed by Ord. 2730, 6/6/2024.
All revenues, assessments and other charges generated and collected as local option transportation taxes shall be placed in the City’s 104 Bridge and Arterial Street Fund, to be used for transportation purposes within the Transportation Element of the Tukwila Comprehensive Plan, in accordance with RCW 82.80.070; and to be used for administration of the tax, including those 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. 2586 § 10, 2018)
A.
All officers, directors and managers of any organization or association operating a Commercial Parking Business, including owners and lessees of a parking facility used for Commercial Parking, shall be jointly and severally liable for the payment of said tax, penalties, and any fine imposed under this chapter.
B.
The Finance Director shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of the rules and regulations shall be on file and available for public examination in the City of Tukwila Finance Department.
(Ord. 2586 § 11, 2018)
It is unlawful for any person, firm or corporation engaged in a Commercial Parking Business to fail or refuse to collect and remit parking taxes as required by the provisions of this chapter or to gain for himself or herself some advantage or benefit from the tax, whether direct or indirect. Any such violation shall constitute a misdemeanor and shall be punishable by a fine not to exceed $1,000 and/or by imprisonment not exceeding 90 days. Any such fine shall be in addition to any tax and penalties required.
(Ord. 2586 § 12, 2018)
Note: Former § 3.48.110, Appeal Procedure, adopted by Ord. 2586, was repealed by Ord. 2730, 6/6/2024.