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HomeMy WebLinkAboutOrd 1852 - Local Option Transportation Tax on Commercial Parking (Repealed by Ord 2586) Cover page to Ordinance 1852 The full text of the ordinance follows this cover page. Ordinance 1852 was amended or repealed by the following ordinances. AMENDED REPEALED Section(s) Amended Amended by Ord # Section(s) Repealed Repealed by Ord # 14 2586 2251 j n r Q r .0 it s zs s 1908 may C ity Washington Ordinance No. 10: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, CREATING A NEW CHAPTER 3.25 OF THE TUKWILA MUNICIPAL CODE RELATING TO THE IMPOSITION OF A LOCAL OPTION TRANSPORTATION TAX ON COMMERCIAL PARKING IN THE CITY; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, in 1990 the Washington State Legislature passed a Local Option Transportation Taxes law codified at RCW 82.80.010 et seq. which allows cities pursuant to RCW 82.80.030 to levy a parking tax on all commercial parking businesses within its respective jurisdiction; and WHEREAS, Tukwila needs revenues generated by a tax on commercial parking for transportation related purposes such as maintaining, improving, overlaying and repairing, constructing and reconstructing City streets and rights of way; preparing for and developing improvements for public transit and transportation, including developing plans and designs, and acquiring needed rights of way and sites for such transportation purposes; and WHEREAS, commercial parking businesses in Tukwila will impact City streets due to increased traffic that will result in needed transportation improvements; and WHEREAS, revenues from a local option transportation tax can be used to implement elements in the City's Comprehensive Transportation Plan; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. Creation of a Commercial Parking Tax. A new chapter of the Tukwila Municipal Code, Chapter 3.25, Commercial Parking Tax, is hereby created to read as follows: 3.25.010 Definitions. 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 parking. 2. "Commercial Parking" means any transaction or arrangement whereby a vehicle is parked and a fee is charged for parking or allowing the vehicle to be parked. Commercial parking shall include instances where a fee is charged specifically for the parking of a vehicle. This shall include any business which uses part or all of its area to park vehicles for a fee where no other service, lodging or business is being provided or conducted in conjunction with the parking of the vehicle. 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. 3.25.020 Exemptions. The following exemptions to the commercial parking tax are allowed: 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. TRANSPTX.DOC 1011511998 1 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. 3.25.030 Local option transportation tax imposed. There is hereby levied a special local option transportation tax to be imposed in connection with commercial parking businesses within the City. The tax shall be imposed at the rate of five percent (5 of the gross revenues generated by commercial parking charges and fees. 3.25.040 Tax in addition to other license fees or taxes. The tax levied under this chapter 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. 3.25.050 Exempt vehicles. The tax shall not be levied on vehicles with official State disabled person decals; government vehicles which are exempt from tax, and tax- exempt carpool vehicles. 3.25.060 Taxes collected by business operators. Taxes imposed herein shall be collected by the operators of the commercial parking businesses. The operators of the commercial parking businesses shall remit to the City the local option transportation taxes collected on or before the last day of the month following the month during which the taxes were collected. The City shall be authorized to review and inspect financial records involving activities of businesses which are taxable by this tax, at least quarterly each year. 3.25.070 Use of fund. 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 Tukwila Comprehensive Transportation 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. 3.25.080 Application and Reporting. A. Any commercial parking business shall procure from the City an annual certificate of registration, the fee for which shall initially be $1.00, and it shall be posted in a conspicuous place in the office of such a business. Annual renewals will be provided without a fee. B. The applicant for a certificate of registration shall furnish the Finance Director with a completed application, and with the name and address of any owners or lessees of the business. All owners or lessees shall be notified of the issuance of such certificate. All owners and lessees shall have joint liability for the collection and remittance to the City of parking taxes and they shall be notified of their joint liability for collection and remittance of such tax. C. 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 Clerk's office. 3.25.090 Violation /penalty. 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. 3.25.100 Appeal procedure. Any person aggrieved by the amount of tax determined to be due to the City pursuant to this chapter may appeal to the Finance Director or his /her designee from such determination by filing a written notice of appeal with the City Clerk within 20 days from the date on which such person was given notice of the tax. The Finance Director or designee shall, as soon as practicable, fix a time and place for the hearing for such appeal. Notice of the hearing and the appeal shall be given to the appellant by certified mail at least five days prior to the date of the hearing. The appellant, if aggrieved by the decision of the Finance Director or designee, may then appeal to the City Hearing Examiner within 20 days of the date of the administrative decision. TRANSPTX.DOC 10/15/1998 2 Section 3. Effective Date. This ordinance or a summary thereof shall be published newspaper of the City, and shall take effect and be in full force and effect on December passage and publication as provided by law. PASSED BY THE CITY COUNCIL OFT E CITY OF TUKWILA, WASHINGTON, Meeting thereof this /9'► day of 1998. Section 2. Severability. If any section, subsection, paragraph, sentence, clause or ordinance or its application to any person or situation should be held to be invalid or uncon any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall validity or constitutionality of the remaining portions of this ordinance or its application person or situation. ATTEST /AUTHENTICATED: (le -a 1 ne E. Cantu, City Clerk APPRO f'D AS TO FORM: B y ANA Office-4 the City Attorney FILED WITH THE CITY CLERK: /0 PASSED BY THE CITY COUNCIL: /U PUBLISHED: /i2 3 EFFECTIVE DATE: /d2/, y ff ORDINANCE NO.: /,2 Joh ix) gi,24,/ Rants, Mayor TRANSPTX.DOC 10/15/1998 3 phrase of this stitutional for not affect the to any other in the official 1, 1998 after at a Regular CITY OF TUKWILA SUMMARY OF ORDINANCE NO. g AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, CREATING A NEW CHAPTER 3.25 OF THE TUKWILA MUNICIPAL CODE RELATING TO THE IMPOSITION OF A LOCAL OPTION TRANSPORTATION TAX ON COMMERCIAL PARKING IN THE CITY; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. On /9 /9f the City Council of the City of Tukwila passed Ordinance No. /g5 creating a commercial parking tax, stating conditions for exemptions, use of fund, application and reporting, violation /penalty, and appeal procedure; providing for severability and establishing an effective date. The full text of this ordinance will be mailed without charge to anyone who submits a written request to the City Clerk of the City of Tukwila for a copy of the text. APPROVED by the City Council at its meeting of /d 9 At Published Seattle Times: /®P -3 198 .-g& Jan# Cantu, City Clerk