[Adopted 4-11-1972 by Ord. No. 1145 (Ch. 126, Art. IV, of
the 1977 Code)]
As used in this article, the following words and phrases shall
have the meanings set forth below, unless the context clearly indicates
a different meaning:
As defined in Chapter 290, Zoning, of the Code of the Borough of West View.
The Borough of West View, County of Allegheny, Commonwealth
of Pennsylvania.
Refers to consideration received upon an expressed 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 was parked or stored by some other
person.
As defined in Chapter 290, Zoning, of the Code of the Borough of West View.
The monetary amount of the aggregate considerations from
transactions.
As defined in Chapter 290, Zoning, of the Code of the Borough of West View.
A transportable, single-family dwelling intended for permanent
occupancy as a residence, office or place of assembly, contained in
one or two units designed to be joined into one integral unit capable
of again being separated for repeated towing, which arrives at a site
complete and ready for occupancy, except for minor and incidental
unpacking and assembly operations, and constructed so that it may
be used without a permanent foundation.
[Amended 2-2-1977 by Ord. No. 1191]
A calendar month.
Any place within the Borough, whether wholly or partially
enclosed or open, at which motor vehicles are parked or stored for
any period of time in return for consideration, not including:
Any parking area or garage to the extent that it is provided
or leased to the 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.
Any parking area or garage operated exclusively by an owner
or lessee of a hotel, an apartment hotel, a tourist court or a trailer
park to the extent that such parking area or garage is provided to
guests or tenants of such hotel, tourist court or trailer park for
no additional consideration.
Any person conducting the operation of a parking place or
receiving a consideration for parking or storage of motor vehicles
at such parking place.
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
prescribing a fine or 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.
Includes:
That individual or agency designated or appointed by the
Council of the Borough of West View to function as the "Secretary
of the Borough of West View."
[Amended 6-13-1972[1]]
A parcel of land under single ownership which has been planned
and improved for the placement of mobile homes for nontransient use,
consisting of two or more mobile home lots, with the necessary utility
connections and other appurtenances necessary for the erection thereon
of a single mobile home, which is leased by the park owner to the
occupants of the mobile home erected on the lots.
[Amended 2-2-1977 by Ord. No. 1191]
The transaction involved in the parking or storing of a motor
vehicle at a nonresidential parking place for consideration.
[1]
Editor's Note: The amendment of 6-13-1972 changed the
term "Tax Collector," as originally defined, to "Secretary of the
Borough of West View," and also provided that all references in the
ordinance to "Tax Collector" be changed to "Secretary."
A tax for general revenue purposes is hereby imposed upon all
transactions of each operator with respect to each nonresidential
parking place at a rate of 20% of the gross receipts from all such
transactions received during the year 1972 and, thereafter, from year
to year on a calendar year basis. No person shall conduct such a transaction
without complying with all the provisions of this article and paying
the tax hereby imposed.
No operator shall conduct the operation of a nonresidential parking place without obtaining for each parking place an annual license from the Building Inspector of the Borough of West View, County of Allegheny, Commonwealth of Pennsylvania, as required by Chapter 203, Parking Lots, of the Code of the Borough of West View, approved the 11th day of April, 1972, within the time specified. Any operator not possessing such license for each parking place for the year 1972 or any following year shall obtain such license within 30 days after the effective date of this article, and any person who intends to begin conducting the operation of a nonresidential parking place shall obtain such a 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 Secretary of the Borough of West View and return the license to the Building Inspector of the Borough of West View.
A.
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 a consideration written evidence of such transaction or class
of transaction as the Secretary of the Borough of West View may prescribe
by regulation. 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 Secretary of the Borough of West View
and his designated employees and agents access to all such records
and evidence at all reasonable times and provide verification of the
same as the Secretary may require.
B.
The Secretary and agents designated by him are hereby authorized
to examine the books, papers and records of any operator or supposed
operator in order to verify the accuracy of any return made or, if
no return is made, to ascertain the tax due. Every such operator,
or supposed operator, is hereby directed and required to give to the
Secretary of the Borough of West View, or any agent designated by
him, the means, facilities and opportunities for such examinations
and investigations as are hereby authorized.
A.
Each operator, upon forms prescribed by the Secretary of the Borough
of West View, shall file, on or before April 30, July 31 and October
31 of the current tax year and January 31 of the following year, a
return showing gross receipts received with respect to each parking
place during the respective three-month period ending on the last
day of the month preceding the month in which the return due date
occurs. At the time of filing the return, the operator shall pay to
the Secretary of the Borough of West View all tax due for the period
to which the return applies.
B.
Any operator who for the preceding quarterly period has failed to
pay over the proper amount of tax to the Secretary of the Borough
of West View may be required by the Secretary to file subsequent returns
and pay the tax monthly. In such cases, payments of the tax should
be made to the Secretary on or before the last day of the month succeeding
the month in which the tax was due.
C.
The Secretary of the Borough of West View is hereby authorized to
accept payment under protest of the amount of parking tax claimed
by the Borough in any case where the tax payer disputes the validity
or the amount of the Borough's claim for tax. If it is thereafter
judicially determined by a court of competent jurisdiction that the
Borough has been overpaid, the amount of the overpayment shall be
refunded to the taxpayer.
D.
Any operator who ceases to conduct the operation of a parking place
shall notify the Secretary of the Borough of West View and pay all
taxes due within 30 days.
The Secretary of the Borough of West View, on behalf of the
Borough, shall receive and collect taxes, interest, fines and penalties
imposed by this article, and shall maintain records showing the amounts
received and the dates such amounts were received. The Secretary of
the Borough of West View shall adopt and enforce regulations relating
to any matter pertaining to the administration of this article, including
but not limited to requirements for evidence, records and forms for
applications, licenses and returns.
The Secretary of the Borough of West View shall collect, by
suit or otherwise, such taxes, interest, costs, fines and penalties
as are due under this article 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 1/2% for the amount of
unpaid tax for each month or fraction of month during which said tax
remains unpaid shall be added and collected. Whenever suit is brought
for recovery of unpaid taxes, the operator shall, in addition, be
liable for the costs of collection as well as for interest and penalties.
[Amended 2-2-1977 by Ord. No. 1191]
Any person who violates any provision of this article or any
regulation adopted pursuant to it shall, upon conviction thereof before
any Magisterial District Judge, be liable to a fine of not more than
$300 plus costs of prosecution, and in default of payment of such
fine and costs, to imprisonment in the Allegheny County Jail for a
period not exceeding 30 days.
