Washington § 36.100.220 - Tax on vehicle parking charges.

Full text of Washington Revised Code of Washington § 36.100.220 — Tax on vehicle parking charges., with citation guidance and answers to common questions.

§ 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 s 3; 1999 c 165 s 18.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 36.100.220

What does Revised Code of Washington § 36.100.220 cover?

Section 36.100.220 ("Tax on vehicle parking charges.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 36.100.220?

A common citation format is "Revised Code of Washington § 36.100.220" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 36.100.220 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

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