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AGO Opinions with Topic: ZONING ORDINANCES
AGLO 1973 No. 95 >  September 20, 1973
CITIES AND TOWNS - ZONING ORDINANCES - PRIVATELY OWNED OFF-STREET PARKING FACILITIES - IMPOSITION OF EXCISE TAX
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.
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