CITIES AND TOWNS ‑- ZONING ORDINANCES ‑- PRIVATELY OWNED OFF-STREET PARKING FACILITIES ‑- IMPOSITION OF EXCISE TAX RCW 35.86A.070, which prohibits certain cities from regulating parking facilities not owned by the city does not prevent such a city from imposing its zoning ordinance in the case of such parking facilities or from imposing a business and occupation or similar excise tax upon the operators of those parking facilities.