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:
CONSIDERATION
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.
OPERATOR
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.
PATRON
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.
TRANSACTION
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. 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]
B. 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 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.
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:
A. 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."
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Example:
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1 hour
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$0.75 tax included
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B. Method B: the complete schedule of parking fees, parking tax and
total charge to the customer.
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Example:
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Fee
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Tax
|
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Total
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1 hour
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$0.75 +
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$0.8
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=
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$0.83
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2 hour
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$1.00 +
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$0.10
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=
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$1.10
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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.
See Chapter
5-717, Enforcement and Penalties.