Increasing traffic is a major problem in the Puget Sound region of Washington State. In March 1990, the Washington State Legislature passed Senate Bill 6358, enabling local jurisdictions to impose a commercial parking tax. This paper analyzes Senate Bill 6358. During the course of the evaluation, several alternative tax structures were developed and redesigned to work within the Bill's legal requirements. The alternatives were evaluated on the basis of public opinion, revenue generation, and administrative efficiency.