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Local Option Commercial Parking Tax Analysis

Description: 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.

  • Date Published: July, 1992
  • Publication Number: WA-RD 251.1
  • Last Modified: October 5, 2007
  • Authors: Cy Ulberg, Graciela Etchart, Bethany Whitaker.
  • Originator: Washington State Transportation Center (TRAC)
  • # of Pages: 178 p., 4,346 KB (PDF)
  • Subject: Legislation, Local government, Parking, Taxation, Traffic congestion.
  • Keywords: Parking, parking tax, commercial tax, Puget Sound Region.
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This abstract was last modified April 29, 2008