This chapter shall be known as the commercial parking tax of
the city of South San Francisco.
(Ord. 1388 § 2, 2007)
When used in this chapter the following terms shall mean or
include:
“Cancelled transaction”
means a transaction that an operator cancels prior to payment
because of an equipment malfunction.
“Issued tickets”
means the total number of parking tickets issued to occupants,
including voided tickets and parking tickets otherwise used or consumed
in the operation of the parking facility for a given period.
“Lost ticket”
means a parking ticket that has been issued to and misplaced
by an occupant and which has not been returned to the operator with
payment of rent.
“Motor vehicle”
means any 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 in a parking station.
“Occupant”
means a person who, for consideration, uses, possesses or
has the right to use or possess any space for the parking of a motor
vehicle in a parking station under any lease, concession, permit,
right of access, license to use, or other agreement.
“Operator”
means any person operating a parking station in the city,
including but not limited to, the owner or proprietor of such premises,
lessee, sublessee, mortgagee in possession, licensee or any other
person otherwise operating such parking station. A person who otherwise
qualifies as an operator as herein defined shall not, by reason of
the fact that he or she is exempt from the parking tax herein imposed,
be exempted from the obligations of an operator hereunder.
“Parking space”
means a marked area or space designated for and only large
enough for the parking of a single motor vehicle.
Parking station.
The term “parking station” shall include, but
is not limited to:
(a)
Any outdoor space or uncovered plot, place, lot, parcel, yard
or enclosure, or any portion thereof, where motor vehicles may be
parked, stored, housed or kept, for which any charge is made; or
(b)
Any building or structure, or any portion thereof in which motor
vehicles may be parked, stored, housed or kept, for which any charge
is made.
“Parking ticket”
means the record provided by the operator to the occupant
setting forth the time and date that the occupant’s vehicle
entered the parking station that is used by the operator to determine
the rent charged to the occupant.
“Public transit authority”
means a public entity or agency of a public entity that provides
public transportation by using trains, ferries, or buses to transport
passengers between multiple stops, terminals, or stations that are
located in multiple communities or cities.
“Rent”
means the consideration received for occupancy valued in
money, whether received in money or otherwise, including all receipts,
cash, credits and property or services of any kind or nature, and
also the amount for which credit is allowed by the operator to the
occupant without any deduction therefrom whatsoever.
“Transaction”
means the calculation and payment of rent for occupancy.
“Unaccounted ticket”
means a ticket that is issued to an occupant and is not returned
to the operator. A lost ticket is an unaccounted ticket.
“Unaccounted ticket ratio”
means the ratio of unaccounted tickets to issued tickets
for a given period, expressed as a percentage of issued tickets.
“Voided ticket”
means a parking ticket that is not issued to an occupant,
but which is used in the course of the operator’s testing, repair,
or maintenance of equipment used by the operator for transactions.
(Ord. 1388 § 2, 2007)
Subject to the provisions of this chapter, there is imposed
a tax of eight percent of the rent of every occupancy of a parking
space in a parking station in the city.
(Ord. 1388 § 2, 2007)
The term “rent,” as defined in Section
4.22.020, shall be deemed to include the total charges required to be paid by an occupant (including but not limited to any separately stated valet or service labor charge for parking) in connection with the use or occupancy of a parking space, provided that nothing herein shall require the payment of parking tax on the sale of petroleum products, automobile parts, or the like, or the rendering of services (including car wash services) totally unconnected with the use or occupancy of a parking space. The cost of services provided by an operator to an occupant at no extra or separate charge shall not reduce the amount of rent subject to the tax.
(Ord. 1388 § 2, 2007)
Unless prohibited by the laws of the United States, the state
of California, or exempted by the provisions of this code, every occupant
occupying a parking space or spaces in a parking station in the city
shall be required to pay the parking tax to the operator along with
the rent for occupancy. This obligation is not satisfied until the
parking tax has been paid to the city, except that a receipt indicating
payment of the rent from an operator maintaining a place of business
in the city or from an operator who is authorized by the tax administrator
to collect the parking tax shall be sufficient to relieve the occupant
from further liability for the parking tax for the transaction to
which the receipt refers.
(Ord. 1388 § 2, 2007)
No parking tax shall be imposed:
(a) On
the rent for the occupancy of a parking space in a parking station
of which the city is the owner or operator, either directly or through
contract.
(b) On
the rent for the occupancy of a parking space in a parking station
where:
(1) The operator is a public transit authority;
(2) The parking station serves users of a bus stop, ferry terminal, or
train station of that public transit authority; and
(3) The occupant occupies the parking space for less than twenty-four
consecutive hours.
(c) On
the rent for the occupancy of a parking space in a parking station
where the occupant is exempt from being subject to the parking tax
under the laws of the United States or the state of California.
(Ord. 1388 § 2, 2007)
Whenever notice is required under this chapter, it shall be
delivered personally or by depositing it in the United States mail,
postage prepaid. Notice to an operator shall be delivered to the operator’s
last known place of business.
(Ord. 1388 § 2, 2007)
No declarations or statements shall be conclusive as to the
matters set forth therein. Declarations and statements shall be subject
to audit and verification by the tax administrator or his or her designees
who are authorized to examine, audit, and inspect such books and records
of any operator as may be necessary in their judgment to verify or
ascertain the amount of parking tax due.
(Ord. 1388 § 2, 2007)