BILL REQ. #:  S-1834.1 

READ FIRST TIME 02/25/11.   

     AN ACT Relating to regional mobility grants and tax incentives for improving transportation connectivity and efficiency; and amending RCW 47.66.030 and 82.80.030.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 47.66.030 and 2005 c 318 s 4 are each amended to read as follows:
     (1) The department ((shall)) must establish a regional mobility grant program. The purpose of the grant program is to aid local governments and public institutions of higher education in funding projects such as intercounty connectivity service, park and ride lots, rush hour transit service, and capital projects that improve the connectivity and efficiency of our transportation system. The department ((shall)) must identify cost-effective projects that reduce delay for people and goods and improve connectivity between counties and regional population centers. The department ((shall)) must submit a prioritized list of all projects requesting funding to the legislature by December 1st of each year.
     (2) The department may establish an advisory committee to carry out the mandates of this chapter.
     (3) The department must report annually to the transportation committees of the legislature on the status of any grants projects funded by the program created under this section.

Sec. 2   RCW 82.80.030 and 2005 c 336 s 24 are each amended 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 parking tax on all persons engaged in a commercial parking business within its respective jurisdiction. 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)(a) In lieu of the tax in subsection (1) of this section, a city, a county in its unincorporated area, or a district may fix and impose a tax for the act or privilege of parking a motor vehicle in a facility operated by a commercial parking business.
     (b) The city, county, or district may provide that:
     (((a))) (i) The tax is paid by the operator or owner of the motor vehicle;
     (((b))) (ii) The tax applies to all parking for which a fee is paid, whether paid or leased, including parking supplied with a lease of nonresidential space;
     (((c))) (iii) The tax is collected by the operator of the facility and remitted to the city, county, or district;
     (((d))) (iv) The tax is a fee per vehicle or is measured by the parking charge;
     (((e))) (v) The tax rate varies 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; and
     (((f))) (vi) Tax exempt carpools((,)); vehicles ((with handicapped decals,)) displaying a valid person with disability parking permit; or government vehicles are exempt from the tax.
     (3) "Commercial parking business" as used in this section, means the ownership, lease, operation, or management of a commercial parking lot in which fees are charged. "Commercial parking lot" means a covered or uncovered area with stalls for the purpose of parking motor vehicles.
     (4)(a) The rate of the tax under subsection (1) of this section may be based either upon gross proceeds or the number of vehicle stalls available for commercial parking use.
     (b)(i) Except as provided otherwise in (b)(ii) of this subsection, a rate of tax that is based upon gross proceeds may not exceed twelve and one-half percent.
     (ii) A rate of tax that is based upon gross proceeds may be increased above twelve and one-half percent to a maximum of fifteen percent, only if approved by a majority of the voters in the county, city, or district imposing the tax.
     (c) The rates charged must be uniform for the same class or type of commercial parking business.
     (5) The county, city, or district levying the tax provided for in subsection (1) or (2) of 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 commercial parking businesses, collection, and enforcement.
     (6) The proceeds of the commercial parking tax fixed and imposed by a city or county under subsection (1) or (2) of this section ((shall)) must be used for transportation purposes in accordance with RCW 82.80.070 or for transportation improvements in accordance with chapter 36.73 RCW. The proceeds of the parking tax imposed by a district must be used as provided in chapter 36.120 RCW.
     (7)(a) The tax imposed in this section does not apply to a public institution of higher education; or a public or nonprofit hospital, if such institution or hospital has:
     (i) An active commute trip reduction program as identified in RCW 70.94.531; and
     (ii) Invested no less than one hundred ten percent of the institution or hospital's net parking proceeds into the commute trip reduction program during the previous reporting period.
     (b) For the purposes of this subsection, "public or nonprofit hospital" only includes a public or nonprofit hospital that contracts with a public institution of higher education to provide hospital services for the rendering of medical services or for teaching and research activities.