[Ord. 04-12, 9/9/2004, § 1]
As used in this Part, unless the context indicates a clearly
different meaning, the following words or phrases shall have the following
meanings:
The payment of compensation, of whatever nature, or the value
of anything of value, to the operator by or on behalf of the patron,
upon an express or implied contract or under a lease or otherwise,
whether or not separately stated, in cash or otherwise, for each transaction
involving the parking or storage of a motor vehicle by a patron.
Any place or structure within the Township of Susquehanna,
whether wholly or partially enclosed or open, at which vehicles are
parked or stored for any period of time in return for consideration
except for such areas leased or provided to occupants of a residential
or commercial use in connection with their occupancy of the premises.
Any person or entity operating a nonresidential parking lot,
structure or area or receiving consideration for the parking or storing
of motor vehicles at such parking lot, structure or area including,
without limitation, a governmental body, a governmental subdivision,
a municipality, a public authority, a nonprofit corporation, a corporation,
a person or any other entity or agent of any of the above.
Any person who drives a vehicle to, into or upon a nonresidential
parking lot for the purpose of having such vehicle stored or parked
for any length of time and pays any consideration therefore. "Patron"
shall also mean any person who has a vehicle taken from his or her
custody or control by another for the purpose of having it stored
or parked for any length of time and pays any consideration therefor.
The parking or storage of a motor vehicle at a nonresidential
lot for consideration.
[Ord. 04-12, 9/9/2004, § 1]
A tax for general revenue purposes is hereby imposed upon the
patron of each parking transaction by a patron of a nonresidential
parking lot at the rate of 20% of the consideration for each such
transaction, the said tax commencing July 1, 2005, and thereafter.
No operator shall conduct such transactions without complying with
all of the provisions of this Part and without collecting the tax
imposed herein on each patron of each transaction and paying the same
over to the Township of Susquehanna.
[Ord. 04-12, 9/9/2004, § 1]
Each operator shall file quarterly, by the 30th day of the months
of April, July, October and January of each year, returns for the
preceding three months showing the consideration received with respect
to each nonresidential parking lot, structure or area and shall remit
therewith the amount of tax due. Each operator shall collect the tax
imposed by this Part as an agent for the Township of Susquehanna and
shall be liable for the payment of the same to the Township of Susquehanna.
Each operator shall maintain complete and accurate records of all
transactions and the taxes collected thereon which records shall be
available for inspection by the Township of Susquehanna, and each
operator shall afford the Township of Susquehanna, by its Manager
or his or her designee, access to all such records at all reasonable
times.
[Ord. 04-12, 9/9/2004, § 1]
In addition to the payment of the tax due hereunder and interest
and costs of collection thereon, any person or entity failing to collect,
file or pay over taxes due hereunder shall be subject to a penalty
of up to $500 for each offense.
