Except where the context otherwise requires, the definitions
in this Section govern the construction of this Chapter.
"Motor vehicle" means every self-propelled vehicle operated
or suitable for operation on the highway.
"Occupancy" means the use or possession or the right to the
use or possession of any space for the parking of a motor vehicle
or any other purpose in a parking facility.
"Occupant" means a person who, for a consideration, uses,
possesses or has the right to use or possess any space for the parking
of a motor vehicle in a parking facility under any lease, concession,
permit, right of access, license to use or other agreement or otherwise,
whether voluntarily or involuntarily. Occupant shall be deemed to
include any person required to pay any valet or service labor charge
in connection with the parking of motor vehicles on public or private
property and any person required to pay a charge for the occupancy
of parking space by another person by means of validation or otherwise.
"Operator" means the person who conducts a parking facility,
whether in the capacity of owner, lessee, mortgage in possession,
licensee, valet or other service supplier or any other capacity. When
the operator performs his or her functions through a managing agent
of any type or character other than an employee, the managing agent
shall also be deemed an operator for purposes of this Article and
shall have the same duties and liabilities as his or her principal.
When the managing agent collects parking fees and tax on behalf of
his or her principal and deposits the same into the principal's account
in a financial institution, such principal shall be responsible for
reporting and remitting the tax to the City. It shall be the duty
of the managing agent to provide the Director of Finance with the
name and address of each principal who will be responsible for reporting
and remitting the tax to the City. Compliance with the provisions
of this Article by either the principal or the managing agent shall
be considered to be compliance by both. A person who qualifies as
an operator shall not, by reason of being exempt from the tax imposed
in this Article, be exempt from the duties and liabilities of an operator
imposed under this Article.
"Parking meter" means any device, which, when the recording
device thereof is set in motion, or immediately following the deposit
of any coin, shall register the period of time that any motor vehicle
may be parked adjacent thereto.
"Parking facility" means any outdoor space or uncovered plot,
place, street, lot, parcel, yard or enclosure, or any portion thereof,
or any building or structure, or any portion thereof, where or in
which a motor vehicle may be parked, stored, housed or kept, for which
any charge is made.
"Parking fee" means the consideration charged, whether or
not received, for the occupancy or use of space in a parking facility
valued in money, whether received in money, goods, labor or otherwise,
including all receipts, cash, credits and property and services of
any kind or nature, without any deduction therefrom. The parking fee
shall be deemed to include the total charges required to be paid by
an occupant, including, but not limited to, any valet or service labor
charge in connection with the use or occupancy of parking space on
public or private property. Nothing shall be construed to mean that
a parking fee is charged to the occupant of space in a parking facility
for the sale of petroleum products, automobile parts or other tangible
personal property, the rendering of services, including car wash services,
totally unconnected with the use or occupancy of parking space, or
where parking space is provided to the occupant as a compliment from
the operator and where no consideration is charged to or received
from any other person.
"Person" means any natural person, partnership, joint venture,
joint stock company, corporation, estate, trust, business trust, receiver,
administrator, executor, assignee, trustee in bankruptcy, firm, company,
association, club, syndicate, society, municipal corporation, the
State of California, political subdivision of the State of California,
the United States, instrumentality of the United States, or any group
or combination acting as a unit, whether mutual, cooperative, fraternal,
nonprofit or otherwise.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
On or after July 1, 1993, there is imposed a tax upon every
person in the City who occupies a parking facility or who is obligated
to pay a parking fee. The tax imposed by this Chapter shall be at
the rate of ten percent of the total parking fee charged by the operator
for use of the parking facility.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
(a)
On
or after the effective date of this Chapter, every operator or person
receiving any payment for use of a parking facility shall collect
the amount of the tax imposed by this Chapter from the person paying
the parking fee or who is obligated to pay the parking fee.
(b)
Unless
otherwise prohibited by law, every person occupying a parking space
in a parking facility shall be required to pay the tax imposed by
this Chapter to the operator or the person collecting the parking
fee. If the parking fee is paid in installments, or if an amount paid
is less than the full amount of the parking fee and tax accrued at
the time of payment, a proportionate share of the tax shall be deemed
to have been paid with each such partial payment or installment.
(c)
The
taxes required to be collected pursuant to this Chapter shall be deemed
to be held in trust by the operator or the person required to collect
the tax on behalf of the City until the taxes are remitted to the
City as required by this Chapter and shall constitute a debt owed
by the operator to the City.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
(a)
The
person or operator collecting or obligated to collect any parking
facility tax pursuant to this Chapter shall prepare a report upon
a form prescribed by the Director of Finance. The report shall include
the amount of parking fees collected and the amount of the tax collected
pursuant to this Chapter. Additionally, the report shall include such
information as is required by the Director of Finance to carry out
the purposes of this Chapter.
(b)
The person or operator collecting or obligated to collect any parking facility tax shall remit to the City the parking facility tax together with the report prepared pursuant to subsection (a) of this Section.
(c)
The
reports and tax remittances of parking facility taxes shall be delinquent
if not paid on or before the twenty-fifth day following the end of
each reporting quarter as specified herein, and shall cover the reporting
quarter just ended. For purposes of this Chapter, the reporting quarters
are as follows: December 1st through February 28th/29th, March 1st
through May 31st, June 1st through August 31st, September 1st through
November 30th.
(Ord. No. 1683CCS § 1,
adopted 6/1/93; Ord. No.
1789CCS §1, adopted 2/28/95)
If any person fails or refuses to remit to the Director of Finance
the tax required to be collected by this Chapter, there shall be added
to such tax a penalty of ten percent of the amount of the tax due
for each thirty days that the tax is unpaid. If the tax due remains
unpaid for a period of ninety days or longer, in addition to the penalty
prescribed by this Section, the person owing the tax shall pay to
the City interest on the amount due from the date the tax was due,
in the amount determined by the Director of Finance as equal to the
City's actual rate of return on its invested funds.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
If any person shall fail or refuse to collect the parking facility
tax or to make, within the time provided in this Chapter, any report
or remittance required by this Chapter, the Director of Finance shall
proceed in such manner as he or she may deem best to obtain facts
and information on which to estimate the tax due. As soon as the Director
of Finance shall procure such facts and information as he or she is
able to obtain upon which to base the assessment of any tax payable
by any person who has failed or refused to collect the same and to
make such report or remittance, the Director of Finance shall proceed
to determine and assess against such person the tax and penalties
provided for by this Chapter and shall notify such person by mail
sent to his or her last known place of address of the total amount
of such tax including interest and penalties, and the total amount
thereof shall be payable within ten days from the date of such notice.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
It shall be the duty of every person liable for the collection
and payment to the City of any tax imposed by this Chapter to keep
and preserve, for a period of two years, such suitable records as
may be necessary to determine the amount of such tax as he or she
may have been liable for the collection of and payment to the City,
which records the Director of Finance shall have the right to inspect
at all reasonable times.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
Whenever any person required to collect and pay to the City
a tax under this Chapter shall cease to operate or otherwise dispose
of his or her business, any tax payable hereunder to the City shall
become immediately due and payable and such person shall immediately
make a report and pay the tax due.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
No tax shall be payable hereunder in any of the following instances:
(a)
On
the parking fee paid by any federal, State of California, or City
of Santa Monica, official or employees when on official business provided
that a tax exempt certificate is executed no later that the time when
payment of the parking fee is due, on a form to be provided by the
Director of Finance.
(b)
On
the parking fee deposited in any parking meter owned or operated by
the City.
(c)
On
the parking fee paid for any City preferential parking permit.
(d)
On
the parking fee paid as part of any residential dwelling unit lease,
rental agreement or obligation, including on the parking fee paid
as part of any hotel, motel or other lodging facility occupancy, but
only when the length of the occupant's stay exceeds thirty consecutive
days in the hotel, motel or other lodging facility.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
Any person violating or failing to comply with any of the provisions
of this Chapter, shall upon conviction thereof, be guilty of a misdemeanor
and shall, in addition to any jail sentence, be fined not more than
five hundred dollars. Each violation of this Chapter shall constitute
a separate offense. Any conviction for violation of this Chapter shall
not relieve any person from the payment, collection or remittance
of the parking facility tax as provided in this Chapter.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
It shall be the duty of the Director of Finance to ascertain
the name of every person operating a parking facility in the City
of Santa Monica, liable for the collection of the tax levied by this
Chapter, who fails, refuses or neglects to collect the tax or to make,
within the time provided by this Chapter, the reports or remittances
required herein. In addition to any other remedy or proceeding, the
Director of Finance is authorized to request that the City Attorney
commence any proceeding as may be appropriate to obtain payment of
any tax, including penalty and interest, as may be due the City under
this Chapter.
(Ord. No. 1683CCS § 1,
adopted 6/1/93)
