Definitions as used in this chapter:
means a person who parks his or her vehicle in a parking
station.
means the individual, partnership or corporation that operates
a parking station with the city.
means a public parking lot or structure in which individuals may park their vehicles in exchange for payment of an hourly, daily or monthly rental fee, except that parking meter zones, as designated in Section 5.38.040 of this code, are not "parking stations."
(Ord. 1563 § 3, 1998)
(a)
There
is imposed a tax of twenty-five percent of the rent for every occupancy
of parking space in a parking station in the city; provided, however,
that no occupant shall pay a tax exceeding the sum of twenty-five
cents per vehicle per day, or ten percent of the monthly charge where
the charge is made on a monthly basis for occupying and parking station
pursuant to the provisions of this chapter, nor shall any tax be imposed
for the first hour of any continuous period of occupancy of a parking
space.
(b)
The
tax imposed by this chapter shall be paid upon any occupancy on or
after the operative date, although such occupancy is had pursuant
to a contract, lease, or other arrangement made prior to such date.
(Ord. 1338 § 1, 1989)
Every occupant occupying parking space in a parking station
in this city shall be liable for the tax imposed herein.
(Ord. 1338 § 1, 1989; Ord. 1563 § 4, 1998)
Every operator in this city who rents parking spaces in a parking
station shall collect the parking tax at the time the operator collects
the rent from the occupant. Upon demand, the operator shall provide
a receipt to the occupant which shows that the parking tax has been
paid. If the operator does not collect the tax, then the liability
for the parking tax shifts to the operator and the operator becomes
liable for the parking tax and any resulting penalties described under
this section. In all cases of transactions upon credit or deferred
payment, the payment or tax to the operator may be deferred in accordance
therewith, and the operator shall be liable therefor at the time and
to the extent that such credits are paid or deferred payments are
made in accordance with the rate of tax owing on the amount thereof.
(Ord. 1338 § 1, 1989; Ord. 1563 § 5, 1998)
Every person in or about to engage in business as an operator
of a parking station in this city shall immediately register with
the finance director on a form provided by said finance director.
Persons engaged in such business must so register not later than fifteen
days after the operative date of this tax, but such privilege of such
registration after the operative date of such tax shall not relieve
any person from the obligation of payment or collection of tax on
and after the operative date, regardless of registration. Such registration
shall set forth the name under which such person transacts or intends
to transact business, the location of his place or places of business
and such other information to facilitate the collection of the tax
as the finance director may require. The registration shall be signed
by the owner if a natural person; in the case of an association or
partnership, by a member or partner; in the case of a corporation,
by an executive officer or some person specifically authorized by
the corporation to sign the registration. The finance director shall
within thirty days after such registration issue without charge a
certificate of authority to each registrant to collect the tax from
the occupant, together with a duplicate thereof for each additional
place of business of such registrant. Each certificate and duplicate
shall state the place of business to which it is applicable and shall
be prominently displayed therein so as to be seen and come to the
notice readily of all occupants and persons seeking occupancy. Such
certificates shall be nonassignable and nontransferable and shall
be surrendered immediately to the finance director upon the cessation
of business at the location named or upon its sale or transfer.
If the finance director deems it necessary in order to facilitate
initial registration hereunder of persons engaged in business on or
prior to the date of imposition of the tax as set forth in this chapter,
he may prescribe provisions therefor other than those provided in
this section. Such provisions shall be made to effect the purpose
thereof. For such purposes, such provisions shall be in lieu of those
herein provided. Such registration and the certificate thereof shall
have the same effect as that provided herein.
(Ord. 1338 § 1, 1989)
Every operator renting parking space in this city shall keep
such records, receipts, invoices and other pertinent papers in such
form as the finance director may require.
(Ord. 1338 § 1, 1989)
The finance director or any person authorized in writing by
him may examine the books, papers, records and equipment of any person
liable for the tax and may investigate the character of the business
of the person in order to verify the accuracy of any return made,
or, if no return is made by the person, to ascertain and determine
the amount required to be paid.
(Ord. 1338 § 1, 1989)
In administration of the tax, the finance director may require
the filing of reports by any person or class of persons having in
his or their possession or custody information relating to rentals
of parking spaces which are subject to the tax. The reports shall
be filed when the finance director requires and shall set forth the
rental charged for each occupancy, the date or dates of occupancy,
and such other information as the finance director may require.
(Ord. 1338 § 1, 1989)
Said report, and taxes calculated thereby to be due to the city,
shall be due and payable, and delivered to the finance director of
the city not later than the twentieth day of each calendar month following
the month in which said taxes were collected.
(Ord. 1338 § 1, 1989)
For good cause, the finance director may extend for not to exceed
one month the time for making any return or payment of tax. Any person
to whom an extension is granted, who makes return and pays the tax
within the period of such extension shall pay, in addition to the
tax, interest on the amount thereof at the rate of one percent per
month, or fraction thereof, for the period of such extension to the
time of return and payment.
(Ord. 1338 § 1, 1989)
If the finance director is not satisfied with the return or
returns of the tax or the amount of the tax required to be paid to
the city by any person, he may compute and determine the amount required
to be paid upon the basis of the facts contained in the return or
returns or upon the basis of any information within his possession
or that may come into his possession. One or more deficiency determinations
may be made of the amount due for one or for more than one period.
(Ord. 1338 § 1, 1989)
The amount of the determination, exclusive of penalties, shall bear interest at the rate of one percent per month, or fraction thereof, from and after the last day required for payment pursuant to Section 3.34.080.
(Ord. 1338 § 1, 1989)
In making a determination, the finance director may offset overpayments for a period or periods together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Section 3.34.110.
(Ord. 1338 § 1, 1989)
All determinations of the finance director made hereunder are
due and payable at the time they become final. If they are not paid
when due and payable, a penalty of ten percent of the amount of the
determination, exclusive of interest and penalties, shall be added
thereto.
(Ord. 1338 § 1, 1989)
Any notice relating to redetermination proceedings shall be
served personally or by mail in the manner prescribed for service
of notice of a deficiency determination.
(Ord. 1338 § 1, 1989)
Any person who fails to pay any tax to the city or any amount
of tax required to be collected and paid to the city, except amounts
of determinations made by the finance director pursuant hereto, within
the time required, shall pay a penalty of ten percent of the tax plus
interest at the rate of one percent per month, or fraction thereof,
from the date on which the tax required to be collected became due
and payable to the city until the date of payment.
(Ord. 1338 § 1, 1989)
(a)
Estimate
of Gross Receipts; Computation of Tax Penalty.
If any person fails to make a return, the finance director shall
make an estimate of the amount of the gross receipts of the person,
or as the case may be, of the amount of the total rentals in this
city which are subject to the tax. The estimate shall be made for
the period or periods in respect to which the person failed to make
a return and shall be based upon any information which is in the finance
director's possession or may come into his possession. Upon the basis
of this estimate the finance director shall compute and determine
the amount required to be paid to the city, adding to the sum thus
arrived at a penalty equal to ten percent thereof. One or more determinations
may be made for one or for more than one period.
(b)
Manner
of Computation; Offsets; Interest.
In making a determination the finance director may offset overpayments
for a period or periods, together with interest on the overpayments,
against underpayments for another period or periods, against penalties,
and against the interest on underpayments. The interest on underpayments
and overpayments shall be computed in the manner set forth in this
chapter.
(Ord. 1338 § 1, 1989)
The amount of the determinations, exclusive of penalties, pursuant to a determination under Section 3.34.160 shall bear interest at the rate of one percent per month, or fraction thereof, from the last day of the month following the close of the period designated in Section 3.34.080.
(Ord. 1338 § 1, 1989)
Any person dissatisfied with a determination of the finance director relative to any provision of this chapter, may appeal such determination in the manner provided in Chapter 2.05 of this code.
(Ord. 1338 § 1, 1989)
Any operator or other person who fails or refuses to register as herein required, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the finance director, or who renders a false or fraudulent report, with intent to defeat or evade the determinations of an amount due required by this chapter to be made is punishable as specified in Sections 1.01.140 and 1.01.150.
(Ord. 1338 § 1, 1989; Ord. 1409 § 1, 1992)
The amount of any tax or penalty imposed by this chapter shall
be deemed a debt due to the city by the person required hereby to
collect the same.
(Ord. 1338 § 1, 1989)
All taxes and penalties received pursuant to the provisions
of this chapter shall be deposited by the treasurer in the general
fund.
(Ord. 1338 § 1, 1989)
