For the purposes of this chapter, the following definitions shall apply unless the context indicates otherwise:
A. 
"Commercial parking business"
means the ownership, lease, operation, or management of a commercial parking lot, or parking area, in which fees are charged.
B. 
"Commercial parking lot"
means a covered or uncovered area with stalls for the purpose of parking motor vehicles.
C. 
"Commercial parking tax or parking tax"
means the local option transportation tax imposed by this chapter.
D. 
"Finance director or designee"
means the finance director or designee of the city of Pacific.
E. 
"Gross proceeds"
means and includes the gross receipts collected or accruing by reason of the transaction of the commercial parking business, without any deduction on account of the cost of tangible property sold, labor costs, interest, discount, taxes, or any other costs or expenses whatsoever paid or accrued and without any deduction on account of losses.
F. 
"Motor vehicle"
means the same as that which is currently enacted or hereafter amended in RCW 46.04.320.
G. 
"Person"
means any individual, association, corporation, partnership, joint venture, trust, or other entity.
(Ord. 2105 § 1, 2025)
Pursuant to RCW 82.80.030, there is levied upon and shall be collected from every person engaged in a commercial parking business within the city a commercial parking tax in an amount equal to 15 percent of the gross proceeds of the commercial parking business.
(Ord. 2105 § 1, 2025)
The parking tax shall not be levied on exempt motor vehicles. Exempt motor vehicles shall include vehicles with a disabled parking placard, government vehicles, and tax exempt carpool vehicles. Exempt motor vehicles shall also include those related to the following instances:
A. 
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; and
B. 
Apartments and condominiums, where parking is provided in conjunction with arrangements for residential living spaces.
(Ord. 2105 § 1, 2025)
The parking tax levied hereunder shall be in addition to any license fee or tax imposed or levied under any law, statute or ordinance whether imposed or levied by the city, state or other governmental entity or political subdivision.
(Ord. 2105 § 1, 2025)
A. 
The parking tax imposed by this chapter shall be collected by the operators of the commercial parking business and shall be due and payable in quarterly installments, on or before the last day of the month next succeeding the end of the quarterly period in which the tax accrued. The quarterly periods are as follows:
1. 
First quarter: January, February, March.
2. 
Second quarter: April, May, June.
3. 
Third quarter: July, August, September.
4. 
Fourth quarter: October, November, December.
B. 
The finance director or designee may require payment of the tax to be accompanied by a written tax return, upon such form and setting forth such information as the finance director or designee may reasonably require in order to calculate the amount of tax due to the city.
C. 
The finance director or designee shall have the right to require proof of the gross proceeds of the commercial parking business. Each person required to pay the tax imposed by this chapter shall retain records reflecting the gross proceeds of the commercial parking business and the records shall be open at all reasonable hours to inspection by the finance director or designee.
D. 
If the payment of any tax due under this chapter is not received by the city by the last day of the month in which the tax becomes due, the tax shall be delinquent, and a penalty imposed pursuant to PMC § 3.05.080.
(Ord. 2105 § 1, 2025)
The tax imposed by this chapter, and all penalties thereon, shall constitute a debt to the city and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. Any judgment entered in favor of the city shall include an award to the city of all court and collection costs, including attorneys' fees. Amounts delinquent more than 90 days may be assigned to a third party for collection, in which case the amount of any collection charges shall be in addition to all other amounts owed. Amounts due shall not be considered paid until the city has received good funds for the full amount due or has discharged the amount due and not paid.
(Ord. 2105 § 1, 2025)
In the event that a person makes an overpayment, and within two years of the date of such overpayment makes application for a refund or a credit, the person's claim shall be allowed and a refund made by the city upon determination by the finance director or designee that no other sums are owed by the person to the city.
(Ord. 2105 § 1, 2025)
A. 
In the event that a person fails to pay the tax imposed by this chapter, a civil penalty shall be imposed in the amount of 50 percent of the delinquent tax plus any previously assessed and unpaid penalties under this chapter. For the purpose of calculating the penalty, each month that the amounts owed under this chapter are due and unpaid shall be considered a separate violation subject to penalty. A fraction of a month shall be deemed a full month. In the event that a penalty has been wrongfully collected, the penalty shall be refunded by the finance director or designee.
B. 
The finance director or designee shall notify the taxpayer by mail of the amount of any penalties so added or assessed, and the same shall become due and shall be paid within 10 days from the date of such notice.
(Ord. 2105 § 1, 2025)
It is unlawful for any person, firm or corporation engaged in a commercial parking business to fail or refuse to collect and remit the taxes as required by the provisions of this chapter or to gain some advantage or benefit, whether direct or indirect. Any such violation shall constitute a misdemeanor and shall be punishable by a fine not to exceed $1,000 or by imprisonment for a term not exceeding 90 days. Any such fine shall be in addition to any tax or penalties required by this chapter.
(Ord. 2105 § 1, 2025)
Any person aggrieved by the amount of the tax determined to be due to the city by the finance director or designee under the provisions of this chapter may appeal to the city hearing examiner pursuant to Chapter 2.06 PMC within 20 days of the date on which such person was given notice of the tax.
(Ord. 2105 § 1, 2025)
The tax returns made to the city pursuant to this chapter shall not be made public, nor shall they be subject to inspection by a person who is not an employee of or under contract to the city and who is not acting in an official capacity. It shall be unlawful for any person to make public or to inform any unauthorized person as to the contents of a tax return, or to permit inspection of a tax return, except as authorized in this section or as required by law. This section shall not be construed to prohibit the disclosure of information received under this chapter to the Federal Internal Revenue Service, State Department of Revenue, or to tax enforcement officials of any other city in the state of Washington for official purposes only, and this section shall not be construed to prohibit or make unlawful the disclosure of the name and address of any person licensed under this chapter, or of any person signing an application on behalf of an applicant.
(Ord. 2105 § 1, 2025)
A. 
The finance director or designee shall keep full and accurate records of all funds received under the provisions of this chapter. Upon receipt of any tax or penalty collected under the provisions of this chapter, the finance director or designee shall deposit the amounts collected into the street fund of the city.
B. 
In order to carry out the provisions of this chapter, the finance director or designee shall have the power to adopt, publish and enforce rules and regulations consistent with this chapter.
C. 
The finance director or designee for good cause shown may extend the time for making and filing any tax return required under this chapter; provided, that any extension in excess of 30 days shall be conditioned upon payment of interest of one percent for each 30 days or portion thereof on the amount of tax from the date upon which the tax became due.
(Ord. 2105 § 1, 2025)