The tax levied by RCW 82.08.020 does not apply to vehicle parking charges that are subject to tax under RCW 36.38.040.
RCW 82.08.02875
Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center.
1997 c 220 s 203 (Referendum Bill No. 48, approved June 17, 1997).
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.