State of Washington
64th Legislature
2015 Regular Session
By Representatives Walkinshaw, Fitzgibbon, Farrell, and Fey
Read first time 03/03/15. Referred to Committee on Transportation.
AN ACT Relating to establishing a tax for the provision of nonresidential parking facilities; amending RCW 36.120.050 and 82.80.070; adding a new section to chapter 82.80 RCW; and providing an effective date.
NEW SECTION.  Sec. 1.  A new section is added to chapter 82.80 RCW to read as follows:
(1) Subject to the conditions of this section, the legislative authority of a county, city, or district may fix and impose a tax on the provision of nonresidential parking facilities. A city or county may impose the tax only to the extent that it has not been imposed by the district, and a district may impose the tax only to the extent that it has not been imposed by a city or county. The jurisdiction of a county, for purposes of this section, includes only the unincorporated area of the county. The jurisdiction of a city or district includes only the area within its boundaries.
(2) The measure of tax under this section may be the gross proceeds from the provision of the nonresidential parking facility, the total surface area of the nonresidential parking facility, or the number of vehicle stalls of the nonresidential parking facility. The tax rate may vary with zoning or location of the facility, the duration of the parking, the time of entry or exit, the type or use of the vehicle, or other reasonable factors.
(3) A county, city, or district levying the tax authorized in this section may provide for its payment on a monthly, quarterly, or annual basis. Each local government may develop by ordinance or resolution rules for administering the tax, including provisions for reporting by parking facility providers, for collection, and for enforcement.
(4) The proceeds of the tax fixed and imposed by a city or county under this section must be used for transportation purposes in accordance with RCW 82.80.070. The proceeds of the tax imposed by a district must be used as provided in chapter 36.120 RCW.
(5) A county, city, or district that imposes the tax authorized in this section must allow an operator of a business engaged in the retail sale or rental of motor vehicles a deduction from the measure of tax for the portion directly attributable to its parking facilities used for retail stock or display.
(6) A county, city, or district that imposes the tax authorized in this section must allow a credit against tax due for any tax paid under RCW 82.80.030 (1) or (2) with respect to the same nonresidential parking facility for the same reporting period.
(7) For the purposes of this section:
(a) "Facility" means real property, whether improved or not.
(b) "Nonresidential parking facility" means any privately owned, off-street facility designed or intended principally for the purpose of motor vehicle parking. "Nonresidential parking facility" excludes a facility owned by the owner of a residence for the use of the residents.
(c) "Provision of nonresidential parking facility" means making available a nonresidential parking facility, whether for a fee or not.
Sec. 2.  RCW 36.120.050 and 2008 c 122 s 16 are each amended to read as follows:
(1) A regional transportation investment district planning committee may, as part of a regional transportation investment plan, recommend the imposition or authorization of some or all of the following revenue sources, which a regional transportation investment district may impose or authorize upon approval of the voters as provided in this chapter:
(a) A regional sales and use tax, as specified in RCW 82.14.430, of up to 0.1 percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax, upon the occurrence of any taxable event in the regional transportation investment district;
(b) A local option vehicle license fee, as specified under RCW 82.80.100, of up to one hundred dollars per vehicle registered in the district. As used in this subsection, "vehicle" means motor vehicle as defined in RCW 46.04.320. Certain classes of vehicles, as defined under chapter 46.04 RCW, may be exempted from this fee;
(c) A parking tax under RCW 82.80.030 or section 1 of this act;
(d) A local motor vehicle excise tax under RCW 81.100.060;
(e) A local option fuel tax under RCW 82.80.120;
(f) An employer excise tax under RCW 81.100.030; and
(g) Vehicle tolls on new or reconstructed local or regional arterials or state routes within the boundaries of the district, if the following conditions are met:
(i) Consistent with RCW 47.56.820, the vehicle toll must first be authorized by the legislature if the toll is imposed on a state route;
(ii) Consistent with RCW 47.56.850, the vehicle toll, including any change in an existing toll rate, must first be reviewed and approved by the tolling authority designated in RCW 47.56.850 if the toll, or change in toll rate, would have a significant impact, as determined by the tolling authority, on the operation of any state facility;
(iii) The regional transportation investment plan must identify the facilities that may be tolled; and
(iv) Unless otherwise specified by law, the department shall administer the collection of vehicle tolls on designated facilities, and the state transportation commission, or its successor, shall be the tolling authority, and shall act in accordance with RCW 47.56.850.
(2) Taxes, fees, and tolls may not be imposed or authorized without an affirmative vote of the majority of the voters within the boundaries of the district voting on a ballot proposition as set forth in RCW 36.120.070. Revenues from these taxes and fees may be used only to implement the plan as set forth in this chapter. A district may contract with the state department of revenue or other appropriate entities for administration and collection of any of the taxes or fees authorized in this section.
(3) Existing statewide motor vehicle fuel and special fuel taxes, at the distribution rates in effect on January 1, 2001, are not intended to be altered by this chapter.
Sec. 3.  RCW 82.80.070 and 2005 c 319 s 139 are each amended to read as follows:
(1) The proceeds collected pursuant to the exercise of the local option authority of RCW 82.80.010, 82.80.030, ((and)) 82.80.050, and section 1 of this act (hereafter called "local option transportation revenues") shall be used for transportation purposes only, including but not limited to the following: The operation and preservation of roads, streets, and other transportation improvements; new construction, reconstruction, and expansion of city streets, county roads, and state highways and other transportation improvements; development and implementation of public transportation and high capacity transit improvements and programs; and planning, design, and acquisition of right-of-way and sites for such transportation purposes. The proceeds collected from excise taxes on the sale, distribution, or use of motor vehicle fuel and special fuel under RCW 82.80.010 shall be used exclusively for "highway purposes" as that term is construed in Article II, section 40 of the state Constitution.
(2) The local option transportation revenues shall be expended for transportation uses consistent with the adopted transportation and land use plans of the jurisdiction expending the funds and consistent with any applicable and adopted regional transportation plan for metropolitan planning areas.
(3) Each local government with a population greater than eight thousand that levies or expends local option transportation funds, is also required to develop and adopt a specific transportation program that contains the following elements:
(a) The program shall identify the geographic boundaries of the entire area or areas within which local option transportation revenues will be levied and expended.
(b) The program shall be based on an adopted transportation plan for the geographic areas covered and shall identify the proposed operation and construction of transportation improvements and services in the designated plan area intended to be funded in whole or in part by local option transportation revenues and shall identify the annual costs applicable to the program.
(c) The program shall indicate how the local transportation plan is coordinated with applicable transportation plans for the region and for adjacent jurisdictions.
(d) The program shall include at least a six-year funding plan, updated annually, identifying the specific public and private sources and amounts of revenue necessary to fund the program. The program shall include a proposed schedule for construction of projects and expenditure of revenues. The funding plan shall consider the additional local tax revenue estimated to be generated by new development within the plan area if all or a portion of the additional revenue is proposed to be earmarked as future appropriations for transportation improvements in the program.
(4) Local governments with a population greater than eight thousand exercising the authority for local option transportation funds shall periodically review and update their transportation program to ensure that it is consistent with applicable local and regional transportation and land use plans and within the means of estimated public and private revenue available.
(5) In the case of expenditure for new or expanded transportation facilities, improvements, and services, priorities in the use of local option transportation revenues shall be identified in the transportation program and expenditures shall be made based upon the following criteria, which are stated in descending order of weight to be attributed:
(a) First, the project serves a multijurisdictional function;
(b) Second, it is necessitated by existing or reasonably foreseeable congestion;
(c) Third, it has the greatest person-carrying capacity;
(d) Fourth, it is partially funded by other government funds, such as from the state transportation improvement board, or by private sector contributions, such as those from the local transportation act, chapter 39.92 RCW; and
(e) Fifth, it meets such other criteria as the local government determines is appropriate.
(6) It is the intent of the legislature that as a condition of levying, receiving, and expending local option transportation revenues, no local government agency use the revenues to replace, divert, or loan any revenues currently being used for transportation purposes to nontransportation purposes.
(7) Local governments are encouraged to enter into interlocal agreements to jointly develop and adopt with other local governments the transportation programs required by this section for the purpose of accomplishing regional transportation planning and development.
(8) Local governments may use all or a part of the local option transportation revenues for the amortization of local government general obligation and revenue bonds issued for transportation purposes consistent with the requirements of this section.
(9) Subsections (1) through (8) of this section do not apply to a regional transportation investment district imposing a tax or fee under the local option authority of this chapter. Proceeds collected under the exercise of local option authority under this chapter by a district must be used in accordance with chapter 36.120 RCW.
NEW SECTION.  Sec. 4.  This act takes effect January 1, 2016.
--- END ---