[Adopted 2-9-2010 by Ord. No. 1-2010[1]]
[1]
Editor's Note: This ordinance was amended 12-9-2014 by Ord.
No. 7-2014, which ordinance provided that it shall be effective 30
days from the date of approval by the Borough Council or 1-8-2015,
whichever is later, and shall continue thereafter unless amended or
repealed.
This article is enacted pursuant to authority granted by the
Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53
P.S. § 6901 et seq.,[1] as hereafter amended, supplemented, modified or reenacted
by the General Assembly of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
As used herein, the following terms shall have the meanings
set forth below, unless a different meaning clearly appears from the
context therein.
For purposes of computing any tax hereunder, the amount of
revenue attributed to parking services shall be computed by calculating,
each month, the total revenues derived by the operator for any and
all parking services provided to its patrons.
Any person who conducts a business wherein a fee or charge
is collected from its patrons in return for parking services or for
a range of services a portion of which are parking services.
Those services or that portion of the range of services provided
to patrons of any business that consists of the charging of a fee
for the parking or storing of an automobile or motor vehicle upon
a nonresidential lot or parcel of land.
[Amended 1-11-2011 by Ord. No. 1-2011]
Any individual, partnership, limited partnership, association,
firm or corporation. Whenever used in any provision prescribing a
penalty, the term "person" as applied to a partnership shall mean
the partners thereof, and as applied to corporations and associations,
shall mean the officers thereof, and if there are no officers, the
shareholders thereof.
That portion of the total fee or charge, whether or not separately
identified, collected from patrons of a business by an operator for
parking services.
[Amended 12-9-2014 by Ord. No. 7-2014]
On the effective date of this article, a tax of 12% shall be
imposed upon those revenues attributed to parking services collected
from its patrons by any operator doing business within the Borough
of Upland, as provided herein, and shall be due to the Borough of
Upland by such operator. The foregoing tax at the rate of 12% shall
remain in effect for a period of one year from the effective date
of this article, at which time the rate of said tax will automatically
increase to 13%. The foregoing tax at the rate of 13% shall remain
in effect for a period of one year from its effective date, at which
time the rate of said tax will automatically increase to 14%, and
said rate shall remain in effect for a period of one year from its
effective date, at which time the rate of said tax will automatically
increase to 15%, and said rate shall remain in effect for a period
of one year from its effective date, at which time the rate of said
tax will automatically increase to 16% and shall remain in effect
thereafter, unless modified or amended.
[Added 2-12-2019 by Ord.
No. 4-2019]
Any operator desiring to provide parking services to patrons
for a fee, as defined herein, shall file with the Borough Secretary,
not less than 30 days prior to the commencement of business operations,
an application for permit on such forms as are provided for that purpose
by the Borough.
Every operator to whom a permit is issued hereunder shall, on
or before the 15th day of each month, beginning with the month of
March 2010, prepare and file a tax return with the Borough Treasurer
setting forth the total revenues derived by the operator for any and
all services provided to its patrons by said business during the preceding
month and computing the tax due hereunder for said month in accordance
with the provisions of this article; and concurrently therewith, each
such person shall remit monthly, on the 15th day of each month, beginning
with the month of March 2010, the entire amount of the tax due.
Upon good cause shown, the Borough Secretary or the Borough
Treasurer, or their designated agents, are hereby authorized to examine
or cause to be examined the books and business records of any operator
subject to this tax and/or filing a tax return hereunder in order
to verify the accuracy of the tax return or, if no return has been
filed, to ascertain the amount of any tax that maybe due hereunder.
If the tax levied pursuant to this article is not paid when
due, a penalty of 18% of the amount of the tax due and unpaid may
be added thereto.
All taxes, interest and penalties collected or recovered shall
be paid into the Borough Treasury as general revenue to be used for
general revenue purposes.
[Amended 2-12-2019 by Ord. No. 4-2019]
Any operator violating or failing to comply with the provisions and requirements of this article, or failing or refusing to furnish complete and accurate tax returns or to remit any tax levied by this article in a timely manner, or of knowingly and intentionally making an incomplete, false or fraudulent return, or of doing or attempting to do any act in avoidance of the payment of the tax levied hereunder, shall, upon conviction thereof, be sentenced to pay a fine of not more than $1,000 and, in default of payment of said fine, any person responsible for the default in payment may be sentenced to a term of imprisonment for a term not to exceed 30 days. Each and every day in which any person shall be in violation of this article shall constitute a separate offense, punishable by a like fine or penalty. Any fine or penalty hereunder shall be in addition to the 18% penalty on the unpaid tax, and any other fine or penalty levied hereunder or under any other applicable law. If for any reason the tax is not paid when due and a citation, complaint, or action is brought for the recovery of any tax, or the failure to furnish tax returns, afine of $50 per day will be assessed to any vehicle in violation of § 162-56.1.
