[Adopted 1-26-1993 by Ord. No. 354]
This article shall be known and may be cited
as the "Parking Tax Ordinance."
As used in this article, unless the context
indicates clearly a different meaning, the following words and phrases
shall have the meaning set forth below:
Any place within Derry Township whether wholly or partially
enclosed or open, at which motor vehicles are parked or stored for
any period of time in return for a consideration, excluding: any parking
area or garage to the extent that it is provided occupants of a residence
on the same or other premises for use only in connection with, and
as accessory to, the occupancy of such residence, for no additional
consideration; and any parking area or garage operated exclusively
by an owner or lessee of a motel, hotel, tourist court, trailer park
or similar facility to the extent that the parking area or garage
is provided to guests or tenants of such motel, hotel, tourist court
or trailer park, or similar facility for no additional consideration.
Refers to the consideration received upon an express or implied
contract or under a lease or otherwise, whether or not separately
stated, and whether or not paid, provided or allowed by the person
on whose behalf the motor vehicle is parked or stored or by some other
person.
The monetary amount of the aggregate consideration from transactions.
A calendar month.
Any person conducting the operation of a parking place or
receiving the consideration for the parking or storage of motor vehicles
at such parking place.
Any natural person, partnership, unincorporated association,
firm or corporation. Whenever used in any provision prescribing a
fine or penalty, the word "person," as applied to partnership, shall
mean the partners thereof, as applied to unincorporated associations,
shall mean the members thereof, and as applied to corporations, shall
mean the officers thereof.
A Tax Collector appointed from time to time by the Board
of Supervisors, Dauphin County, Pennsylvania, which shall initially
be the Township Treasurer until a successor is appointed.
Township of Derry.
The transaction involved in the parking or storing of a motor
vehicle at a commercial parking place for a consideration.
A tax for general revenue purposes is hereby
imposed upon all transactions of each operator with respect to each
commercial parking place, at the rate of 10% of the gross receipts
from all such transactions received upon and after January 31, 1993,
or received prior thereto for lease or rental periods occurring on
or after January 31, 1993. No person shall conduct such transaction
without complying with all the provisions of this article and paying
the tax hereby imposed.
Each operator shall maintain, separately with
respect to each parking place, complete and accurate records of transactions
and of gross receipts of transactions. Each operator shall issue to
the person paying consideration written evidence of such transactions
or classes of transactions which the Tax Collector may prescribe by
regulation. Where consideration in a transaction is not separately
stated, the operator shall maintain such evidence and records as are
necessary to segregate the consideration applicable to the transaction.
Each operator shall afford the Treasurer and his designated employees
and agents access to all such records and evidence at all reasonable
times and shall provide verification of the same as the Tax Collector
may require.
Every person who operates a commercial parking
place as defined herein shall, on or before the 15th day of each month,
prepare and file a return with the Tax Collector showing a computation
of the tax due for the preceding calendar month on forms to be supplied
by the Township; and, at the same time, shall pay over to the Tax
Collector the entire amount of tax due.
The Tax Collector, on behalf of the Township,
shall receive and collect taxes, interests, fines and penalties imposed
by this article, and shall maintain records showing the amounts received
and the dates such amounts were received. The Tax Collector is hereby
authorized to examine the books and records of any person filing a
return in order to verify the accuracy of any return made or, if no
return was made, to ascertain the tax due.
The Tax Collector shall collect, by suit or
otherwise, all taxes, interest, costs, fines and penalties due under
this article and unpaid. If for any reason any tax is not paid when
due, interest at the rate of 6% per year on the amount of unpaid tax
and an additional penalty of 1% of the amount of unpaid tax for each
month or fraction of month during which the tax remains unpaid shall
be added and collected. Whenever suit is brought for the recovery
of unpaid tax, the operator shall, in addition, be liable for the
costs of collection as well as for interest and penalties. All taxes,
interest and penalties collected or recovered shall be paid into the
Township treasury as general revenue to be used for general revenue
purposes.
A.
Enforcement notice.
(1)
If it appears to the Township that a violation of
this article has occurred, the Township shall initiate enforcement
proceedings by sending an enforcement notice as provided in this section.
(2)
The enforcement notice shall be sent to the violator
and, if applicable, the owner of record of the parcel on which the
violation has occurred, to any person who has filed a written request
to receive enforcement notices regarding that parcel and to any other
person requested in writing by the owner of record.
B.
Enforcement remedies.
(1)
Violations and penalties. Any person, partnership
or corporation who or which has violated or permitted the violation
of the provisions of this article shall, upon being found liable therefor
in a civil enforcement proceeding commenced by the Township, pay a
judgment of not more than $600 plus all court costs, including reasonable
attorney fees incurred by the Township as a result thereof. No judgment
shall commence or be imposed, levied or payable until the date of
the determination of a violation by the district justice. If the defendant
neither pays nor timely appeals the judgment, the Township may enforce
the judgment pursuant to the applicable rules of civil procedure.
Each day that a violation continues or each Section of this article
which shall be found to have been violated shall constitute a separate
violation.
(2)
Nothing contained in this section shall be construed
or interpreted to grant to any person or entity other than the Township
the right to commence any action for enforcement pursuant to this
Section.
(3)
District justices shall have initial jurisdiction
over proceedings brought under this section.
This article is enacted under the authority
of the Local Tax Enabling Act, 53 P.S. § 6901 et seq. This
article shall become effective on the January 31, 1993, and shall
continue in effect on an annual basis thereafter.
