[HISTORY: Adopted by the City Council of the City of Harrisburg by Ord. No. 20-1985. Amendments noted where applicable.]
Power to tax generally: see Third Class City Code § 2601 (53 P.S. § 37601).
Power to tax: see Local Tax Enabling Act, Act of Dec. 31, 1965, P.L. 1257, as amended (53 P.S. § 6924.101 et seq.).
Surface parking not business property: see § 5-503.1.
As used in this chapter, unless the context indicates a clearly different meaning, the following words and phrases shall have the meanings set forth below:
- The payment of compensation, of whatever nature, to the operator by or on behalf of the patron, upon an express or implied contract or under a lease or otherwise, whether or not separately stated, and whether paid in cash or credited to an account, for each transaction involving the parking or storing of a motor vehicle by the patron. The consideration shall not include the tax imposed and collected under this chapter.
- NONRESIDENTIAL PARKING LOT
- Any place within the City, whether wholly or partially enclosed or open, including a garage or enclosed building, at which motor vehicles are parked or stored for any period of time in return for a consideration, not including:
- A. 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 necessary 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, tourist court or trailer park, to the extent that parking is provided to guests or tenants of such hotel, tourist court or trailer park for no additional consideration; and
- C. Any on-site or off-street parking on property designated for accessory use provided by the owner for the use of such owner, tenants of such owner, and the employees and business visitors of such owner or tenants.
- Any person conducting the operation of a nonresidential parking lot or receiving the consideration for the parking or storage of motor vehicles at such parking lot, including without limiting the generality of the above any governmental body, governmental subdivision, municipal corporation, public authority, nonprofit corporation, or any person operating as an agent of one of the above.
- Any person who drives a vehicle to, into or upon a nonresidential parking lot, as hereinafter defined, for the purpose of having such vehicle stored for any length of time. "Patron" shall also include any person who has a vehicle in his or her custody or control taken by another for the purpose of having it stored at a nonresidential parking place.
- The parking or storing of a motor vehicle at a nonresidential parking lot for a consideration.
[Amended 12-23-2002 by Ord. No. 29-2002; 10-11-2011 by Ord. No. 11-2011]
A tax for general revenue purposes is hereby imposed upon each parking transaction by a patron of a nonresidential parking place at the rate of 20% of the consideration for each such transaction, effective as of January 1, 2011, and thereafter from year to year on a calendar-year basis. No operator shall conduct such transactions without complying with all of the provisions of this chapter and without collecting the tax imposed here and paying it over to the City.
[Amended 5-26-2015 by Ord. No. 5-2015]
To the extent possible after fulfilling all bond requirements, a minimum of 33% of revenues received by the City as a result of the twenty-percent parking transaction tax is dedicated to supporting mass transit.
No operator shall conduct business as a nonresidential parking lot without obtaining an annual license at a fee of $1 per space from the Tax Enforcement Administrator for the purpose of defraying the costs of administering this chapter. Such license shall be obtained by an operator for each lot operated by such operator within 30 days after the effective date of this section and shall be renewed annually on or before January 1 of each year. Any person who intends to become an operator, or any operator who intends to increase the number of spaces available for nonresidential parking, shall obtain a license or amended license before beginning such operation or expansion. At each parking lot, the operator shall display the license in a conspicuous location at all times. Such license shall not be transferable between one operator and another or between one parking lot and another. Any operator who ceases to conduct the operation of a parking lot shall notify the Tax Enforcement Administrator and return the license applicable thereto.
Nothing herein shall relieve the operator of the obligation to obtain a business privilege/mercantile license; provided, however, that any operator of a lot of 40 spaces or less who has obtained a business privilege/mercantile license will be issued a parking license at no additional charge.
No operator shall begin or continue to conduct the operation of a nonresidential parking lot without obtaining for each such lot a bond to secure faithful performance by such operator of the duties imposed by this chapter. Such bonds shall be renewed annually. Each bond will be filed with the Business Administrator or designee and will be in the amount equal to $1,000 per 10 parking spaces, but in no event shall the amount of such bond be less than $1,000.
Each operator shall maintain, separately with respect to each parking lot, complete and accurate records of all transactions and the total amount of tax collected on the basis of such consideration. Each operator shall issue to the person paying the consideration such written evidence of the transactions as the Business Administrator or designee may prescribe by regulations. Where consideration in a transaction is not separately stated, the operator shall maintain evidence and records necessary to segregate the consideration applicable to the transaction, for the benefit of the patron and the Business Administrator or designee, so that the proper amount of tax can be collected. Each operator shall afford the Business Administrator and designated employees and agents access to all such records and evidence at all reasonable times and shall provide verification of the same as the Business Administrator may require.
Each operator, on forms prescribed by the Business Administrator or a designee, shall file quarterly, by the 30th day of the months of April, July, October and January of each year, returns for the preceding three months showing the consideration received with respect to each parking lot during the preceding three months, together with the amount of tax collected thereupon. At the time of filing the return, the operator shall pay all tax due and collected for the period to which the return applies. Each operator shall collect the tax imposed by this chapter and shall be liable to the City as agent thereof for the payment of the same.
The City Treasurer is charged with the duty of receiving the fees, taxes, interest, fines, and penalties imposed by this chapter.
The Business Administrator and duly appointed designee(s), under the direction of the Mayor, are hereby empowered with the approval of the Mayor to prescribe, adopt and promulgate rules and regulations relating to the administration and enforcement of this chapter, including, but not limited to, requirements for evidence and records and forms for applications, licenses and returns.
The Business Administrator or designee(s) shall have the power, in the event that any operator has, in the judgment of the Business Administrator or designee, failed to pay over the amount of tax due, to collect the tax directly from the patron and charge the cost of collection to the operator. In such event, the Business Administrator or designee(s) shall maintain records showing the amount received and the dates such amounts were received.
The Business Administrator and agents thereof are hereby authorized to examine the books, papers and records of any operator or probable operator subject or supposed to be subject to this chapter in order to verify the accuracy of the return made or, if no report was made, to estimate the tax due. Each such operator, or probable operator, is hereby directed and required to give to the Business Administrator or agent thereof the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
Any person aggrieved by any decision of the Business Administrator or designee(s) shall have the right to appeal to the Court of Common Pleas, as provided by law.
Every operator shall post and maintain in a conspicuous place, at each entrance, a sign printed in letters of such uniform size and character as to be readily readable by prospective customers, showing the operator's name and lot address, operator's parking license number, and a schedule of rates according to one of the prescribed methods listed below:
Method A: total hourly, daily, or monthly charges consisting of the parking fee and parking tax shown. Indication of the collection of the tax must be posted on the sign with the words. "tax included."
Method B: the complete schedule of parking fees, parking tax and total charge to the customer.
The Business Administrator or duly appointed designees shall have the power in the name of the City to institute proceedings to collect, by suit or otherwise, all taxes, interest, costs, fines, and penalties due under this chapter and unpaid. If the operator neglects, refuses or fails to file any return or make any payment as herein required, an additional 50% of the amount of the tax shall be added by the Business Administrator or designee and collected from the operator as a penalty. All taxes due and unpaid shall bear interest at the rate of 1% per month or fraction thereof from the date they are due and payable until such time as they are paid.
Any information gained by the Business Administrator or any other official, agent or employee of the City as a result of any reports, returns, investigations, hearings, or verifications required or authorized by this chapter shall be confidential, except in accordance with proper judicial order or as otherwise provided by law.
The collection and transmittal of taxes imposed under this chapter shall not exempt the operator from the City's Business Privilege and Mercantile Tax Ordinance.
Editor's Note: See Ch. 5-715.
See Chapter 5-717, Enforcement and Penalties.