[Adopted 12-1-2009 by Ord. No. 09-25]
The following words or phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
CALENDAR YEAR
The period from January 1 to December 31, inclusive.
GROSS RECEIPTS
The gross amount of cash, cash equivalent or other value received by the owner and/or operator of a parking lot or parking garage from persons using the parking lot or parking garage for the parking of vehicles or for any other purpose.
PARKING LOT or PARKING GARAGE
A business operated at a physical location within the corporate boundaries of the Municipality of Norristown that allows persons to park a vehicle or vehicles for a certain period of time at that location for a cash fee or other consideration. The definition of "parking lot" or "parking garage" shall also include any private club or member-only facility that charges a fee or other consideration to its members to park on its property.
PERSON
Any individual, partnership, limited partnership, limited liability partnership, association, firm, corporation, limited liability corporation or other corporate or legal entity, including but not limited to a governmental entity or municipal corporation, and specifically including the Southeastern Pennsylvania Transportation Authority (SEPTA). Whenever used in any clause prescribing or imposing a penalty, the term "person," as applied to associations, shall mean the partners or members thereof; as applied to corporations, the officers; and as applied to governmental entities or municipal corporations, the elected or appointed officials thereof, as the case may be. The County of Montgomery shall not be considered a “person” for purposes of this article, and parking lots or parking garages in Norristown that are owned or operated by the County of Montgomery shall not be subject to the levy or payment of the tax herein imposed.
[Amended 5-4-2010 by Ord. No. 10-07]
A tax of 13% is hereby imposed for general municipal purposes on the gross receipts of all parking lots or parking garages in the Municipality of Norristown. Said tax shall be imposed starting on the effective date of this article and shall continue in effect for each calendar year thereafter.
Every person owning and/or operating a parking lot or parking garage in the Municipality of Norristown shall, on or before the 10th day of every month, transmit to the Norristown Tax Collector a report, under oath or affirmation, of the total gross receipts charged and collected and the total amount of tax due on said gross receipts, and at the same time shall pay over to the Norristown Tax Collector the entire amount of the tax due.
If any tax levied pursuant to this Article IX shall not be paid when due, a penalty of 10% of the amount of the tax due and unpaid shall be added thereto, in addition to interest on the unpaid tax as permitted by law.
Any information gained by the Norristown Tax Collector or any other official or agent of the Municipality as a result of any returns, investigations or verifications required or authorized by this article shall be confidential, except for official purposes and except in accordance with proper judicial order or as otherwise provided by law. Any disclosure of any information contrary to the provisions of this § 291-89 shall constitute a violation of this Article IX.
All taxes imposed by this Article IX, together with all penalties and interest, shall be recoverable by the Municipality as all other debts of the Municipality are permitted by law to be recovered.
The Municipality, its agents or designees, shall have the right, upon 48 hours' prior written notice, to perform an audit of the books and records of any person required to pay a tax under this Article IX. Any person required to pay a tax under this Article IX shall make all books and records available to the Municipality, its agents or designees, for such audit. If an audit performed under this section results in additional tax due to the Municipality, the person required to pay a tax under this Article IX shall pay the tax due, along with any applicable interest and penalty, to the Municipality within 30 days of the date of the audit report. If an audit performed under this section results in a refund due to the person required to pay a tax under this Article IX, the Municipality shall refund the applicable amount to the person required to pay a tax under this Article IX within 30 days of the date of the audit report.
Any person found liable for failure to pay the tax, penalties and interest imposed by this Article IX, or for failing, neglecting or refusing to properly report gross receipts under this Article IX, or for attempting to do anything whatsoever to avoid the payment of the whole or any part of the tax imposed under this Article IX, or for violating any other provision of this Article IX, shall be liable to a fine or penalty not exceeding $600 for each and every violation of this Article IX and the costs and attorneys' fees incurred by the Municipality for enforcing the provisions of this Article IX. Each day that a violation of the requirements of this Article IX shall continue shall constitute a separate violation punishable by like fine, costs and attorneys' fees.