RCW 36.100.220
Tax on vehicle parking charges.
(1) A public facility district may levy and fix a tax on any vehicle parking charges imposed at any parking facility that is owned or leased by the public facility district as part of a regional center, as defined in RCW 35.57.020, or a baseball stadium, as defined in RCW 82.14.0485. No county, city, or town within which the regional center or baseball stadium is located may impose a tax of the same or similar kind on any vehicle parking charges at the facility.
(2) For the purposes of this section, "vehicle parking charges" means only the actual parking charges exclusive of taxes and service charges and the value of any other benefit conferred.
(3) The tax authorized under this section must be at the rate of not more than ten percent. The tax authorized by this section with respect to a parking facility associated with a baseball stadium must be used exclusively to fund repair, reequipping, and capital improvement of the baseball stadium, and is not subject to the requirements of RCW 36.100.010(4).
[ 2011 1st sp.s. c 38 § 3; 1999 c 165 § 18.]
Structure Revised Code of Washington
Chapter 36.100 - Public Facilities Districts.
36.100.020 - Governance—Board of directors.
36.100.025 - Independent financial feasibility review—When required—Public document.
36.100.027 - Statutorily authorized taxing authority.
36.100.030 - Facilities—Agreements—Fees.
36.100.035 - Additional powers and restrictions on district that constructs baseball stadium.
36.100.036 - Donated moneys for baseball stadium.
36.100.037 - Baseball stadium construction agreement.
36.100.042 - Lodging license fee or tax in excess of rate imposed on retail businesses prohibited.
36.100.050 - Ad valorem property tax.
36.100.060 - General obligation bonds—Termination, reauthorization of excise tax.
36.100.070 - Acquisition and transfer of real and personal property.
36.100.080 - Direct or collateral attack barred after thirty days.
36.100.090 - Tax deferral—New public facilities.
36.100.100 - Ex officio treasurer.
36.100.110 - Travel, expense reimbursement policy—Required.
36.100.120 - Travel, expense reimbursement policy—Limitations.
36.100.130 - Board of directors—Compensation.
36.100.140 - Liability insurance.
36.100.150 - Costs of defense.
36.100.160 - Expenditure of funds—Purposes.
36.100.170 - Employees—Benefits.
36.100.190 - Purchases and sales—Procedures.
36.100.200 - Revenue bonds—Limitations.
36.100.205 - Bonds issued are securities.
36.100.210 - Tax on admissions.
36.100.220 - Tax on vehicle parking charges.