Seattle, WA Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Current rate
- 14.5% of parking fee (since July 1, 2022)
- Prior rates
- 10% (2009), 12.5% (2011)
- Statutory authority
- RCW 82.80.030
- Reserved-stall exemption
- 30+ days by same person
- Revenue destination
- City Transportation Fund
- Non-remitting operator
- personally liable, guilty of violation
Summary
Seattle taxes every commercial parking transaction at 14.5% of the parking fee, effective July 1, 2022, under SMC 5.35.030. The tax applies citywide to any covered or uncovered commercial parking lot that charges a fee, and lot operators must collect and remit it to the Director of Finance and Administrative Services.
A.Pursuant to RCW 82.80.030, there is imposed on every person a tax for the act or privilege of parking a motor vehicle in a commercial parking lot within the City that is operated by a commercial parking business. The privilege of parking includes the right to park, whether or not the right is exercised.B.The amount of the parking tax shall be equal to the parking fee multiplied by the parking tax rate. Effective July 1, 2009, the parking tax rate is imposed at ten percent (0.10). Effective January 1, 2011, the parking tax rate is imposed at 12.5 percent. Effective July 1, 2022, the parking tax rate is imposed at 14.5 percent.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Municipal Code: Supplement 44 Update 1).
Full Breakdown
B). 040), if a lease bundles the fee with other charges or the price isn't an arm's-length figure, the Director sets the fee by rule based on fair market value. C). 040, parking on City streets, and parking billed directly to federal, state, or local government. 010. 080), which can back transportation bonds.
Violations & Fines
A commercial parking business that fails to collect or remit the tax is liable to the City for the full amount and is guilty of a violation of Chapter 5.35 (SMC 5.35.060), separate from Chapter 5.55's general administrative penalties, interest, and collection remedies for City excise taxes, which apply because SMC 5.35.010 pulls that chapter in wholesale.
Frequently Asked Questions
What is Seattle's commercial parking tax rate?
Who has to pay Seattle's parking tax?
Are any parking spaces exempt from the tax?
Can a lot just post 'tax included' instead of adding it at checkout?
Sources & Official References
Other rules in Seattle
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