As used in this article, the following words and phrases shall
have the meanings set forth below, unless the context clearly indicates
a different meaning:
APARTMENT HOTEL
As defined in Chapter
290, Zoning, of the Code of the Borough of West View.
BOROUGH
The Borough of West View, County of Allegheny, Commonwealth
of Pennsylvania.
CONSIDERATION
Refers to consideration received upon an expressed 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 was parked or stored by some other
person.
DWELLING UNIT
As defined in Chapter
290, Zoning, of the Code of the Borough of West View.
GROSS RECEIPTS
The monetary amount of the aggregate considerations from
transactions.
HOTEL
As defined in Chapter
290, Zoning, of the Code of the Borough of West View.
MOBILE HOME
A transportable, single-family dwelling intended for permanent
occupancy as a residence, office or place of assembly, contained in
one or two units designed to be joined into one integral unit capable
of again being separated for repeated towing, which arrives at a site
complete and ready for occupancy, except for minor and incidental
unpacking and assembly operations, and constructed so that it may
be used without a permanent foundation.
[Amended 2-2-1977 by Ord. No. 1191]
NONRESIDENTIAL PARKING PLACE or PARKING PLACE
Any place within the Borough, whether wholly or partially
enclosed or open, at which motor vehicles are parked or stored for
any period of time in return for consideration, not including:
A.
Any parking area or garage to the extent that it is provided
or leased to the 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.
B.
Any parking area or garage operated exclusively by an owner
or lessee of a hotel, an apartment hotel, a tourist court or a trailer
park to the extent that such parking area or garage is provided to
guests or tenants of such hotel, tourist court or trailer park for
no additional consideration.
OPERATOR
Any person conducting the operation of a parking place or
receiving a consideration for parking or storage of motor vehicles
at such parking place.
PERSON
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
prescribing a fine or 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.
RESIDENCE
Includes:
A.
Any building designed and used for family living or sleeping
purposes other than a hotel, apartment hotel, tourist court or trailer
park.
B.
Any dwelling unit located in a hotel or apartment hotel.
SECRETARY OF THE BOROUGH OF WEST VIEW
That individual or agency designated or appointed by the
Council of the Borough of West View to function as the "Secretary
of the Borough of West View."
[Amended 6-13-1972]
TOURIST COURT or TRAILER PARK
A parcel of land under single ownership which has been planned
and improved for the placement of mobile homes for nontransient use,
consisting of two or more mobile home lots, with the necessary utility
connections and other appurtenances necessary for the erection thereon
of a single mobile home, which is leased by the park owner to the
occupants of the mobile home erected on the lots.
[Amended 2-2-1977 by Ord. No. 1191]
TRANSACTION
The transaction involved in the parking or storing of a motor
vehicle at a nonresidential parking place for consideration.
A tax for general revenue purposes is hereby imposed upon all
transactions of each operator with respect to each nonresidential
parking place at a rate of 20% of the gross receipts from all such
transactions received during the year 1972 and, thereafter, from year
to year on a calendar year basis. No person shall conduct such a transaction
without complying with all the provisions of this article and paying
the tax hereby imposed.
No operator shall conduct the operation of a nonresidential parking place without obtaining for each parking place an annual license from the Building Inspector of the Borough of West View, County of Allegheny, Commonwealth of Pennsylvania, as required by Chapter
203, Parking Lots, of the Code of the Borough of West View, approved the 11th day of April, 1972, within the time specified. Any operator not possessing such license for each parking place for the year 1972 or any following year shall obtain such license within 30 days after the effective date of this article, and any person who intends to begin conducting the operation of a nonresidential parking place shall obtain such a license before beginning such operation. At each parking place, the operator shall display the license in a conspicuous location at all times. Such licenses shall not be transferable between one operator and another or between one parking place and another. Any operator who ceases to conduct the operation of a parking place shall notify the Secretary of the Borough of West View and return the license to the Building Inspector of the Borough of West View.
The Secretary of the Borough of West View, on behalf of the
Borough, shall receive and collect 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 Secretary of
the Borough of West View shall adopt and enforce regulations relating
to any matter pertaining to the administration of this article, including
but not limited to requirements for evidence, records and forms for
applications, licenses and returns.
The Secretary of the Borough of West View shall collect, by
suit or otherwise, such taxes, interest, costs, fines and penalties
as are 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 1/2% for the amount of
unpaid tax for each month or fraction of month during which said tax
remains unpaid shall be added and collected. Whenever suit is brought
for recovery of unpaid taxes, the operator shall, in addition, be
liable for the costs of collection as well as for interest and penalties.
[Amended 2-2-1977 by Ord. No. 1191]
Any person who violates any provision of this article or any
regulation adopted pursuant to it shall, upon conviction thereof before
any Magisterial District Judge, be liable to a fine of not more than
$300 plus costs of prosecution, and in default of payment of such
fine and costs, to imprisonment in the Allegheny County Jail for a
period not exceeding 30 days.