King County, WA Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Tax rate
- 1% of parking charges (10% after bonds repaid)
- Applies to
- Stadium and exhibition center parking only
- Collected by
- Facility operator, remitted to state treasurer
- Record retention
- 5 years, open to county audit
- Authority
- RCW 36.38.040 and K.C.C. 4A.510.030
Summary
King County levies a 1% tax on vehicle parking charges at the stadium and exhibition center owned by the Washington State Public Stadium Authority, rising to 10% once construction bonds for the facility are fully repaid, redeemed or retired.
As authorized RCW 36.38.040, there is hereby levied and fixed a tax at the rate of one percent on any vehicle parking charges imposed at any parking facility that is part of a stadium and exhibition center as defined in RCW 36.102.010(9), located in the county and owned by the Washington state public stadium authority. From and after the date that the state Treasurer certifies to the Washington state public stadium authority and to the county that all of the bonds issued to finance the stadium and exhibition center authorized under chapter 43.99N RCW are fully repaid, redeemed or retired, the parking tax shall be levied and fixed at a rate of ten percent. 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. Revenues collected under this section shall be deposited and used in accordance with RCW 36.38.040. The tax under this section shall be levied upon the first use of any part of the stadium and exhibition center but shall not be collected at any facility already in operation as of July 17, 1997.
Full Breakdown
Under K.C.C. 4A.510.030, King County imposes a 1% excise tax on parking charges collected at the stadium and exhibition center owned by the Washington State Public Stadium Authority (the football/soccer stadium and exhibition hall in Seattle's SoDo area), rising to 10% once the facility's state-authorized construction bonds are retired. Operators collecting parking fees must collect the tax at the time of payment and remit it monthly to the state treasurer, keeping five years of records open to audit by the county's finance and business operations division. This is a facility-specific state-authorized excise tax, not a general county-wide parking tax.
Violations & Fines
Facility operators who fail to collect or remit the tax are personally liable to the state for the unpaid amount; violations are enforced through county audit and state treasurer collection actions.
Frequently Asked Questions
Does this parking tax apply anywhere else in King County?
Who actually pays the tax?
Sources & Official References
Other rules in King County
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