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:
OPERATOR
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.
PARKING LOT OR GARAGE
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.
PERSON
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.
TREASURER
The Treasurer of the City of Washington.
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.
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.