[Adopted 12-18-2003 by Ord. No. 12-2003]
As used in this article, the following words and phrases shall
be construed to have the following meanings:
The person or persons elected by North Franklin Township
to collect all taxes imposed by this section.
The payment or compensation of any nature, however stated
or calculated, received by the operator from the patron, upon an express
or implied contract or under lease or otherwise, whether or not separately
stated and whether paid in cash or credit to an account, for each
parking or storing of a motor vehicle by the patron. "Consideration"
shall not include the tax imposed or collected under this section.
A calendar month.
Any form of motor-driven transportation permitted by the
municipality.
Any place within the Township, whether wholly or partially
enclosed or open, at which motor vehicles are parked for any period
of time in exchange for consideration, not including:
Any parking area or garage to the extent it is provided or leased
to residents of the same or other premises, provided the parking or
storage of the motor vehicle by such resident is for use only in connection
with the occupancy of such residence.
Any parking garage or area operated exclusively by an owner
of a hotel, motel, apartment unit, or dwelling, to the extent the
parking is provided to guests or tenants for no additional consideration.
Any person conducting the operation of a parking place or
receiving the consideration for the parking or storage of motor vehicles
at parking places, including, but not limited to, any governmental
body, governmental subdivision, municipal corporation, public authority,
nonprofit corporation or any person acting as an agent, or employee
of the above.
Any natural person who drives a vehicle of their own or of
another person into or upon a parking place, as defined above, for
the purpose of parking or storing the vehicle there for any length
of time.
The Township of North Franklin, Washington County, Pennsylvania.
The activities involved in parking or storing a motor vehicle
in a parking place in exchange for consideration.
A tax for general revenue purposes is hereby levied on each
and every patron for each and every parking transaction taking place
at a parking place at a rate of $0.50 for each such parking transaction.
The operator of each parking place shall collect said tax from each
and every patron as a condition for the allowance of the parking or
storing of a motor vehicle.
A.
Upon the effective enactment of this section, it shall be unlawful
for an operator to begin to conduct or continue to conduct any parking
transactions in a parking place without first securing a parking registration
certificate from the Collector. The operator shall set forth his name,
address, location of the parking place, size and vehicle capacity
of the parking place, identity of the owner of the parking place and
any other information deemed necessary. If the applicant for a registration
certificate has or intends to have more than one such parking place
within the Township, the applicant shall state the required information
with respect to each parking place.
B.
Upon proper filing of a registration application, and payment of
a registration fee set forth by the North Franklin Township at the
time of application, the Collector shall issue to the applicant a
registration certificate for each parking place set forth the in the
application. The registration certificate is not assignable or devisable
for any reason whatsoever, and shall only be valid for one year from
the date of issue. The original registration certificate must be prominently
displayed at all times at the parking place for which it was issued.
C.
The Collector has the power to suspend, or, upon hearing, revoke
a parking registration certificate if the Collector finds that the
holder of the certificate has failed to comply with any section of
this article. The holder of the parking registration shall be notified
immediately of suspension and given the option of a hearing if one
is desired. Pending the outcome of the hearing, the Collector may
rescind the suspension, continue the suspension, or revoke the registration
certificate altogether.
A.
The operator of each and every parking place shall keep accurate
and complete records of all transactions, the total amount of consideration
paid in those transactions, and the amount of tax due on those transactions.
These records shall be kept on a daily basis and the records of distinctly
different parking places shall be kept separately.
B.
The operator shall issue to each patron paying consideration upon
entering a parking place such evidence as the Collector requires.
If the operator has more than one parking place, evidence issued to
the patrons at each parking place shall be distinguishable.
C.
The operator shall make available to the Collector, or the Collector's
agents or employees, all records and evidence acquired during the
operation of a parking place. The Collector or his agents or employees
are hereby authorized to examine the records of each operator at reasonable
times and in a reasonable manner.
D.
If records are not kept in the manner prescribed above, such that
the tax cannot be determined, the Collector may make a reasonable
determination of what tax is due, and the operator shall be liable
for the payment of such tax.
Each operator, in the collecting of tax under § 400-51, shall do so as an agent of the Township. Each operator shall file with the Collector, by the 15th day of each month, returns on all parking transactions occurring during the previous month. If an operator fails to file a return with the Collector, the operator shall be subject to an action by the Collector under § 400-52C, shall be liable for the payment of tax reasonably determined by the Collector under § 400-53D, and subject to penalties under § 400-57.
The Collector, on behalf of the Township, shall collect and
receive the 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 Collector shall prescribe and issue
all forms necessary for the administration of the tax and may adopt
and enforce regulations relating to the matter pertaining to the administration
of this article,, including, but not limited to, requirements for
production of evidence and records, and provisions for examination
and correction of any returns.
The Collector shall collect, by suit or otherwise, all taxes,
interest, costs, fines and penalties due under this article and unpaid.
Any operator who fails to file a proper report or who fails to make
proper payment of tax due will be charged interest at a rate of 1%
per month on the amount of unpaid tax and an additional penalty of
10% of the amount of unpaid tax, for each month or fraction of a month
during which the tax remains unpaid, and such amounts shall be added
and collected by the Collector. This interest shall be in addition
to any other liabilities owed by the operator under this article.
Any individual, firm, corporation or entity, or an agent or
employee of any individual, firm, corporation or entity, who violates
any provision of this article shall, upon conviction, be sentenced
to pay a fine of not more than $1,000, plus additional penalties for
continuing violations, plus court costs and reasonable fees incurred
by the Township in the enforcement proceedings.
Any ordinance or resolution or part of an ordinance or resolution
in conflict herewith is hereby repealed.
If any sentence, clause, section, or part of this article is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections
or parts of this article. It is hereby declared as the intent of the
Board of Supervisors that this article would have been adopted had
such unconstitutional, illegal or invalid sentence, clause, section
or part thereof not been included herein.
This article shall become effective on the January 18, 2004,
and shall continue on a calendar year basis thereafter, without annual
reenactment.
