[Adopted by Ord. No. 1826]
This article shall be known and may be cited as the "City of
Washington Parking Lot and Garage Operations Tax Ordinance."
For purposes of this article, whenever any of the following
words, terms or definitions are used, they shall have the meanings
ascribed to them in this section:
Any vehicle that is self-propelled.
Any person conducting the operation of a parking lot or garage,
as defined by this article, or receiving consideration for parking
or storage of motor vehicles at a parking place.
Any building, structure, premises, enclosure or other place,
whether enclosed or not, except a public way, within the City of Washington,
where four or more motor vehicles are stored, housed or parked for
hire, charge, fee or other valuable consideration in a condition ready
for use, or where rent or compensation is paid to the owner, manager
or lessee of the premises for housing, storing, sheltering, keeping
or maintaining of such motor vehicles.
Any natural person, trustee, court-appointed representative,
educational institution, syndicate, association, partnership, limited-liability
company, firm, club, company, corporation, business trust, institution,
agency, government corporation, municipal corporation, district or
other political subdivision, or any other entity recognized by law
as the subject of rights and duties.
The Treasurer of the City of Washington.
A.
There is imposed upon the use and privilege of parking a motor vehicle
in or upon any parking lot or garage in the City of Washington a tax
based upon the parking charge or fee imposed by the operator for each
motor vehicle parking in or upon each parking lot or garage in the
amount of _____.
B.
The tax imposed by this article for the privilege of parking is as
follows:
|
Time Period
|
Parking Charge or Fee Imposed by Operator
|
Tax Amount
|
|---|---|---|
|
24 hours or less
|
$3 or less
|
$0
|
|
24 hours or less
|
$3.01 to $4.99
|
$0
|
|
24 hours or less
|
$5 to $11.99
|
$0
|
|
24 hours or less
|
$12 or more
|
$0
|
|
Weekly
|
$15 or less
|
$0
|
|
Weekly
|
$15.01 to $24.99
|
$0
|
|
Weekly
|
$25 to $59.99
|
$0
|
|
Weekly
|
$60 or more
|
$0
|
|
Monthly
|
$60 or less
|
$0
|
|
Monthly
|
$60.01 to $99.99
|
$0
|
|
Monthly
|
$100 to $239.99
|
$0
|
|
Monthly
|
$240 or more
|
$0
|
C.
The tax imposed by this section shall not apply to: 1) residential
off-street parking of house or condominium occupants, wherein an arrangement
for parking is provided in the house or apartment lease in a written
agreement between the landlord or tenant; 2) residential parking provided
for condominium occupants pursuant to a written agreement between
the condominium association and the owner, occupant or guest of a
unit owner, whether the parking charge is payable to the landlord,
condominium association, or to the operator of the parking lot or
garage.
D.
The amount of the tax due under this article shall be computed exclusive
of any federal, state or municipal taxes imposed.
E.
The ultimate incidence of and liability for payment of the tax is
on the person who seeks the privilege of occupying space in or upon
the parking lot or garage.
Every operator shall apply for registration as a tax collector
with the Treasurer no later than 30 days after commencing business
or 30 days after the effective date of this article, whichever occurs
later. Application for registration shall be made to the Treasurer
by use of the form furnished by the Treasurer for that purpose and
shall contain such information as the Treasurer may reasonably require.
A.
It shall be the duty of every operator to keep accurate and complete
books and records to which the Treasurer shall at all times have full
access. These books and records shall include all cash register or
other receipts required by this article, all tickets and voided tags,
and a daily sheet for each location showing: 1) the number of motor
vehicles parked in or on each lot or garage, segregated on a daily,
weekly, monthly or other basis, and also segregated by the amount
of the charge or fee imposed for parking; and 2) the actual parking
lot or garage tax receipts collected from all parking transactions.
B.
All books and records required by this section shall be retained
for not less than four years after the end of the calendar year in
which they are created; provided, however, that an operator on an
annual basis may request approval from the Treasurer to discard tickets
or tags that were issued more than one year earlier, and the Treasurer
shall grant approval if he or she determines that the operator's books
and records satisfy the requirements of this article.
A.
It shall be the duty of every operator to issue to all persons seeking
the privilege of parking a motor vehicle on a daily basis a distinctive
ticket in the form and manner provided by this section. Tickets shall
be issued by the operator in numerical sequence.
B.
Each ticket issued by an operator shall indicate the name of the
operator and the address of the parking lot or garage upon or in which
the motor vehicle is parked. Unless the parking lot or garage is equipped
with an automated ticket dispenser which triggers the opening of a
gate, tickets shall consist of three parts: one part shall be issued
by the operator to the recipient; one part shall be retained by the
operator, who shall indicate on the back thereof the time of arrival
and departure of the motor vehicle; and one part shall be attached
to the parked motor vehicle for the purpose of identification. All
three-part tickets shall contain the same serial number on each part
of the ticket.
C.
It shall be the duty of every operator to issue a receipt to all persons seeking the privilege of parking a motor vehicle on a daily basis. The receipt shall indicate the parking charge paid and the amount of tax paid. The operator shall maintain records showing the number of motor vehicles parked, the total charges paid and the amount of tax collected for each range of parking charges described in § 325-73.
D.
Every operator shall require a tag to be attached to each motor vehicle
that is permitted to park on a weekly or monthly basis or other basis
longer than one day. Each tag shall show the name of the operator
and address of the parking lot or garage upon or in which the motor
vehicle parked; an identification number; the number and issuing state
of the license plate of the parked motor vehicle; and whether the
motor vehicle is parked on a weekly or monthly or other basis longer
than one day, indicating starting and ending dates of the week, month
or other period. Tags shall be issued by the operator in numerical
sequence.
E.
The operator shall keep a book record of all tags issued, showing
each tag's date of issuance, identification number and parking charge
imposed. The operator shall remove or cause to be removed and shall
void each tag at the end of the week, month or other applicable period
and shall cause a new tag to be attached to the motor vehicle at the
beginning of each new period.
A.
On or before the last day of each calendar month, every operator
shall file with the Treasurer a remittance return and remit all tax
due for the preceding calendar month. The return shall be filed on
a form prescribed by the Treasurer, containing such information as
the Treasurer may reasonably require.
B.
Operators may retain a commission of 1/2% of the parking tax they
collect to reimburse themselves for expenses incurred in connection
with collecting, accounting for and remitting the tax. This commission
shall not be allowed for taxes not timely remitted to the Treasurer
or for periods during which an operator is not in compliance with
the tickets, tag or receipt requirements contained in this article.
C.
In addition to any other information required by the Treasurer, every
operator shall report on the remittance return the total amount of
charges collected from recipients during the preceding calendar month
for the privilege of parking a motor vehicle in or upon a parking
lot or garage located in the City of Washington.
The Treasurer and the City of Washington Parking Manager, by
and through the City Council of the City of Washington, is authorized
to adopt, promulgate and enforce rules and regulations pertaining
to the administration and enforcement of this article.
Any person violating any of the provisions of this article shall
be fined not less than $50 nor more than $300 for each offense. Every
day such violation continues shall constitute a separate and distinct
offense.
