[Adopted 11-28-2006 by Ord. No. 06-17]
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
meanings set forth below:
Any place within Middletown 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, not including:
Any parking area or garage to the extent that it is provided
or leased to 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; and
Any parking area or garage operated exclusively by an owner
or lessee of a hotel, tourist court or trailer park, to the extent
that the parking area or garage is provided to guests or tenants of
such hotel, tourist court or trailer park for no additional consideration.[1]
Refers to 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 vehicle
at such parking place.
Any natural person, partnership, unincorporated association,
firm or corporation. Whenever used in any provision prescribing a
fine or a penalty, the word "person," as applied to partnerships,
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.
Any building designed and used for living or sleeping purposes,
other than a hotel, tourist court or trailer park.[3]
Middletown Township.
The transaction involved in the parking or storing of a motor
vehicle at a commercial parking place for a consideration.
The Township Treasurer or Secretary-Treasurer to the Board
of Supervisors of Middletown Township, Bucks County, Commonwealth
of Pennsylvania. For purposes of this article, the Treasurer or Secretary-Treasurer
to the Board of Supervisors of Middletown Township shall have the
ability to appoint someone or an entity in his place to collect the
parking tax so long as that appointment is ratified by motion and/or
resolution of the Board of Supervisors of Middletown Township. Once
the aforesaid requirements are met, that person and/or entity shall
be considered the Treasurer.
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 the effective date of this article. 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 all transactions. Each operator shall issue to the
person paying consideration written evidence of such transactions
or classes of transactions as the Township Treasurer may prescribe
by regulations. 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 Treasurer
may require.
Any person desiring to conduct or continue to conduct any parking
lot which charges a fee for parking shall file with the Township an
application for a permit on forms provided by the Township. Every
permit shall be issued in duplicate. The original, to which the Township
seal shall be affixed, shall be given to the person applying for the
permit, and the duplicate shall be kept on file by the Township in
the Township municipal offices. Every person to whom a permit shall
have been issued shall, not less than four times per calendar year,
prepare and file a return with the Township, showing a computation
of the tax due for the preceding three months, on forms to be supplied
by the Township and, at the same time, shall pay over to the Township
the entire amount of the tax due.
The Treasurer, on behalf of the Township, shall receive and
collect four times per calendar year the taxes, interest, fines and
penalties imposed by this article and shall maintain records showing
the amounts received and the dates such amounts were received. The
Treasurer 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 Treasurer shall collect, four times per calendar year, 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 three-month period 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, including attorneys' fees, 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.
Any person violating or failing to carry out any of the provisions
or requirements of this article, or neglecting, failing or refusing
to furnish complete and correct returns or to pay over any tax levied
by this article at the time required, or knowingly making any incomplete,
false or fraudulent return, or doing or attempting to do anything
whatever to avoid the payment of the whole or any part of the tax
imposed under this article shall be liable to a fine or penalty not
exceeding $300 for each and every offense and the costs of prosecution
thereof and, in default of payment of any such fine and costs, to
imprisonment in the county jail for not more than 30 days. Provided
that such fine or penalty shall be in addition to any other penalty
imposed by any other section of this article. Each day that a violation
of this article persists shall be deemed a separate offense, punishable
as provided hereunder.
