[Ord. 86, 1/1/1976, § 1]
This Part shall be known and may be cited as the "Parking Tax
Ordinance."
[Ord. 86, 1/1/1976, § 2]
As used in this Part, unless the context indicates clearly a
different meaning, the following words and phrases shall have the
meanings set forth below:
Any place within North Strabane Township, whether wholly
or partially enclosed or open, at which motor vehicles are parked
or stored for any period of time in return for a consideration, not
including 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 accessory to, the occupancy
of such residence and any parking area or garage operated exclusively
by an owner or lessee of a hotel, tourist court or trailer park, to
the extent that the parking area or garage is provided to guests or
tenants of such hotel, tourist court or trailer park for no additional
consideration.
Consideration received upon an express 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 is parked or stored or by some other person.
The monetary amount of the aggregate consideration from transactions.
Are used herein as defined in the appropriate Township zoning
ordinance of North Strabane Township; as used herein; the term “residence”
means any building designed and used for living or sleeping purposes,
other than a hotel, tourist court of trailer park.
A calendar month.
Any person conducting the operation of a parking place or
receiving consideration for the parking or storage of motor vehicles
at such parking place.
Any natural person, partnership, unincorporated association,
firm, or corporation. Whenever used in any provision prescribing a
fine or a 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.
Township of North Strabane.
The transaction involved in the parking or storing of a motor
vehicle at a commercial parking place for a consideration.
The Township Secretary to the Board of Supervisors of North
Strabane Township, Washington County, Pennsylvania.
[Ord. 86, 1/1/1976, § 3]
A tax for general revenue purposes is hereby imposed upon all
transactions of each operator with respect to each commercial parking
place, at the rate of 10% of the gross receipts from all such transactions
received upon and after the effective date of this Part. No person
shall conduct such transaction without complying with all the provisions
of this Part and paying the tax hereby imposed.
[Ord. 86, 1/1/1976, § 4]
No operator shall conduct the operation for a commercial parking
place without obtaining for each parking place an annual license from
the Township Secretary, Boone Avenue, Canonsburg, Pennsylvania, within
the time specified. Any operator not possessing such license within
30 days after the effective date of this Part and any person who intends
to begin conducting the operation of a commercial parking place shall
obtain such 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 Township Secretary and return the license applicable thereto.
[Ord. 86, 1/1/1976, § 5]
Each operator shall maintain, separately with respect to each
parking place, complete and accurate records of transactions and of
gross receipts of all transactions. Each operator shall issue to the
person paying consideration written evidence of such transactions
or classes of transactions as the Township Treasurer may prescribe
by regulations. Where consideration in a transaction is not separately
stated, the operator shall maintain such evidence and records as are
necessary to segregate the consideration applicable to the transaction.
Each operator shall afford the Treasurer and his designated employees
and agents access to all such records and evidence at all reasonable
times and shall provide verification of the same as the Treasurer
may require.
[Ord. 86, 1/1/1976, § 6]
Any person desiring to conduct or continue to conduct any parking
lot which charges a fee for parking shall file with the Township's
Secretary an application for a permit on forms provided by the Township.
Every permit shall be issued in duplicate. The original, to which
the Township Seal shall be affixed, shall be given to the person applying
for the permit, and the duplicate shall be kept on file by the Township's
Secretary in the Township municipal offices. Every person to whom
a permit shall have been issued shall, on or before the 15th day of
each month, prepare and file a return with the Township Secretary
showing a computation of the tax due for the preceding calendar month
on forms to be supplied by the Township and, at the same time, shall
pay over to the Township Secretary the entire amount of the tax due.
[Ord. 86, 1/1/1976, § 1]
The Treasurer, on behalf of the Township, shall receive and
collect the taxes, interest, fines and penalties imposed by this Part
and shall maintain records showing the amounts received and the dates
such amounts were received. The Treasurer is hereby authorized to
examine the books and records of any person filing a return in order
to verify the accuracy of any return made or, if no return was made,
to ascertain the tax due.
[Ord. 86, 1/1/1976, § 8]
The Treasurer shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this Part 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% of the amount of unpaid tax for each month or fraction of a
month during which the tax remains unpaid shall be added and collected.
Whenever suit is brought for the recovery of unpaid tax, the operator
shall, in addition, be liable for the costs of collection as well
as for interest and penalties. All taxes, interest and penalties collected
or recovered shall be paid into the Township Treasury as general revenue
to be used for general revenue purposes.
[Ord. 86, 1/1/1976, § 9; as amended by Ord. 240,
10/28/1997]
1.
Enforcement Notice.
A.
If it appears to the Township that a violation of this Part has occurred,
the Township shall initiate enforcement proceedings by sending an
enforcement notice as provided in this section.
B.
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel and to any other person requested in
writing by the owner of record.
C.
An enforcement notice shall state at least the following:
(1)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(2)
The location of the violation and, if applicable, the property
in violation.
(3)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provision
of this Part.
(4)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(5)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(6)
That the failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
2.
Enforcement Remedies.
A.
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this Part or any person
violating or failing to carry out any of the provisions or requirements
of this Part or of neglecting, failing or refusing to furnish complete
and correct returns or to pay over any tax levied by this Part at
the time required, or of knowingly making any incomplete, false or
fraudulent return, or of doing or attempting to do anything whatever
to avoid the payment of the whole or any part of the tax imposed under
this Part shall, upon being found liable therefor in a civil enforcement
proceeding commenced by the Township, pay a judgment of not more than
$600 plus all court costs, including reasonable attorneys' fees incurred
by the Township as a result thereof. No judgment shall commence or
be imposed, levied or payable until the date of determination of a
violation by the District Justice. If the defendant neither pays nor
timely appeals the judgment, the Township may enforce the judgment
pursuant to the applicable rules of civil procedure. Each day that
a violation continues or each section of this Part which shall be
found to have been violated shall constitute a separate offense.
B.
Nothing contained in this section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this section.
C.
District Justices shall have initial jurisdiction over proceedings
brought under this section.
