Except where the context otherwise requires, the definitions
given in this section shall govern the construction of this chapter.
means every self-propelled vehicle operated or suitable for
operation on the highway.
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. For the purpose of this chapter, it is presumed
that any fee paid for valet service to park a motor vehicle is paid
for the personal services of the valet and not the right to occupy
a parking space.
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 not 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; however,
occupant shall include any person required to pay a charge for the
occupancy of parking space by another person by means of validation
or otherwise.
means the person who conducts a parking facility, whether
in the capacity of owner, lessee, mortgagee in possession, licensee
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 chapter and shall have
the same duties and liabilities as his or her principal.
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.
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. 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.
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.
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.
(Prior code § 6801; Ord. 206 § 1, 2000)
For the privilege of occupying space in any parking facility
in the city, each occupant is subject to and shall pay a tax in the
amount of 10% of the parking fee. The tax imposed by this chapter
shall be paid upon any occupancy on and after May 11, 2000, although
such occupancy is pursuant to a contract, lease or other arrangement
made prior to such date. Where the parking fee is paid, or charged
or billed, or falls due on either a weekly, monthly or other term
basis, the parking fee so paid, charged, billed or fallen due shall
be subject to the tax herein imposed to the extent that it covers
any portion of the period occurring on or after May 11, 2000, and
such payment, charge, bill or parking fee due shall be apportioned
on the basis of the proration of the number of days covered thereby.
In computing the tax herein imposed, the fractional part of one cent
shall be disregarded unless it amounts to one-half of one cent or
more, in which case the amount shall be increased to the next highest
cent. The tax herein imposed constitutes a debt owed by the occupant
to the city, which is extinguished by payment to the operator or the
city.
(Prior code § 6802; Ord. 206 § 1, 2000)
Unless prohibited by the laws of the United States or the state
of California or exempted by the provisions of this chapter, every
occupant occupying parking space in a parking facility shall be required
to pay the tax imposed herein to the operator along with the parking
fee for occupancy. If the parking fee is paid in installments, or
if an amount paid is less than the full amount of 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 payment or installment.
Any unpaid tax shall be due upon the occupant's ceasing to occupy
parking space in the parking facility. If for any reason the tax is
not paid to the operator, the city clerk shall require that such tax
shall be paid directly to the city. Payment of the tax to the operator
does not relieve the occupant of liability for the tax to the city
until the tax has been remitted to the city by the operator, unless
the occupant has a receipt for the parking fee and tax issued by the
operator.
(Prior code § 6803; Ord. 206 § 1, 2000)
Each operator shall collect the tax imposed by this chapter
to the same extent and at the same time as the parking fee is collected
from every occupant. In all cases in which the tax is not collected
by the operator from the occupant, the operator shall be liable to
the city for the amount of tax due on the amount of the taxable parking
fee collected from the occupant under the provisions of this chapter
the same as though the tax were paid by the occupant. The amount of
tax shall be separately stated from the amount of the parking fee
charged, and each occupant, upon demand, shall be given a receipt
for payment. No operator shall advertise or hold out or state to the
public or any occupant, directly or indirectly, that the tax or any
part thereof will be assumed or absorbed by the operator or that it
will not be added to the parking fee for the parking space, or that,
if added, it or any part thereof will be refunded. 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 city clerk 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 chapter 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 chapter,
be exempt from the duties and liability of an operator imposed under
this chapter.
(Prior code § 6804; Ord. 206 § 1, 2000)
No tax shall be imposed upon:
A.
Any
person as to whom or any occupancy as to which it is beyond the power
of the city to impose the tax herein provided;
B.
The
parking fee for any occupancy of parking space in a parking facility
which is paid by the deposit of a coin or coins in a parking meter
owned or operated by the city and located adjacent to the parking
space;
C.
The
parking fee for any occupancy of parking space in a parking facility
which is part of residential or hotel premises if the occupant of
the parking space is a resident of, or a registered guest for dwelling,
lodging or sleeping purposes at, the premises for a period of at least
a full calendar month or 30 or more consecutive calendar days, counting
portions of calendar days as full days. Any occupant described in
this subsection shall not be deemed exempt until the period of at
least a full calendar month or 30 consecutive calendar days has expired
unless there is an agreement in writing between the operator and the
occupant providing for a period of occupancy of at least a full calendar
month or 30 or more consecutive calendar days;
D.
The
parking fee for occupancy by a local resident of parking space in
any parking facility, which space, as a condition of a city permit,
is dedicated for occupancy exclusively by local residents.
(Prior code § 6805; Ord. 206 § 1, 2000)
On May 11, 2000, or within 15 days after commencing business,
whichever is later, each operator of any parking facility providing
parking space to occupants shall register each parking facility with
the city clerk and obtain from him or her a parking occupancy registration
certificate which shall be at all times posted in a conspicuous place
on the premises. Notwithstanding the foregoing, the certificate for
any unattended parking facility may be maintained at any other business
location of the operator. The certificate shall among other things
state the following:
A.
The
name of the operator;
B.
The
address of the parking facility;
C.
The
date upon which the certificate was issued; and
D.
"This Parking Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of Chapter 3.12 of the Malibu Municipal Code by registering with the city clerk for the purpose of collecting from parking space occupants the Parking Occupancy Tax and remitting said tax to the city clerk. This certificate does not constitute a business license or a land use permit or any approval for use of the premises."
(Prior code § 6806; Ord. 206 § 1, 2000)
Each operator shall, on or before the twenty-fifth day of the
calendar month following each three-month period ending on the last
day of August, November, February and May of each year, make a statement
to the city clerk, on forms provided by him or her, of the total parking
fees charged and received and the amount of tax collected for parking
occupancies. At the time the statement is filed, the full amount of
the tax collected, and tax not collected but required to be collected,
shall be remitted to the city clerk. An operator shall not be required
to remit to the city clerk any amount of tax not collected and not
required to be collected from an occupant. Where the city clerk determines
that efficiency in the administration of the tax would be prompted,
he or she may establish reporting periods greater than quarterly,
but not to exceed one year, to operators who provide parking space
to occupants only occasionally or seasonally. The city clerk may establish
shorter reporting periods for any certificate holder, if he or she
deems it necessary in order to insure collection of the tax, and he
or she may require further information in the statement. Statements
and remittances of taxes are due immediately upon cessation of business
for any reason, at which time the operator shall furnish the city
clerk with the name and address of the successor operator. All taxes
collected by operators pursuant to this chapter shall be held in trust
for the account of the city until payment thereof is made to the city
clerk.
(Prior code § 6807; Ord. 206 § 1, 2000)
A.
Taxes collected or required to be collected by an operator which are not remitted to the city clerk on or before the due dates fixed in Section 3.12.070 of this chapter, or fixed by the city clerk as provided therein, are delinquent.
B.
Interest and penalties for delinquency in remittance of any tax collected or required to be collected, or any deficiency determination shall attach and be paid by the operator at the rates and in the same manner as is provided in Sections 3.24.080 through 3.24.100 for delinquency in the payment of transient occupancy tax, except that a month shall commence on the twenty-sixth day of each calendar month and terminate on the twenty-fifth day of the succeeding calendar month.
C.
The city clerk shall have the power to impose additional penalties upon an operator for fraud and negligence in reporting and remitting in the same manner and at the same rates as are provided in Section 3.24.080 for such penalties upon persons requested to pay transient occupancy tax.
D.
Every
penalty imposed and such interest as accrues under the provisions
of this section shall become a part of the tax herein required to
be remitted.
(Prior code § 6808; Ord. 206 § 1, 2000)
Whenever the city clerk determines that any tax is or may be due to the city under the provisions of this chapter, the city clerk may make and give notice of an assessment for such tax. The manner of making and providing notice of such assessment, the right to a hearing, the manner of providing for and conducting such hearing, the preparation and service of the decision, and the manner of filing and passing upon exceptions shall be the same as are provided in Section 3.24.120.
(Prior code § 6809; Ord. 206 § 1, 2000)
It shall be the duty of every operator for the collection and
payment to the city of any tax imposed by this chapter to keep and
preserve, for a period of four years, all 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 city
clerk shall have the right to inspect at all reasonable times.
(Prior code § 6810; Ord. 206 § 1, 2000)
A.
Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in this section. Except as otherwise provided in this section, refunds of overpaid taxes shall be made in the same manner as is provided in Section 3.24.120 for refunds of overpayments of transient occupancy tax.
B.
An operator
may claim a refund or take as credit against taxes collected and remitted
the amount overpaid, paid more than once or erroneously or illegally
collected or received when it is established in a manner prescribed
by the city clerk that the person from whom the tax has been collected
was not liable for the tax; provided, however, that neither a refund
nor a credit shall be allowed unless the amount of the tax so collected
has either been refunded to such person or credited to rent subsequently
payable by such person to the operator.
C.
An occupant may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in Section 3.24.120, but only when the tax was paid by the occupant directly to the city clerk, or when the occupant having paid the tax to the operator, establishes to the satisfaction of the city clerk that the occupant has been unable to obtain a refund from the operator who collected the tax.
D.
No refund
shall be paid under the provisions of this section unless the claimant
establishes his or her right thereto by written records showing entitlement
thereto.
(Prior code § 6811; Ord. 206 § 1, 2000)
Any tax required to be paid by any occupant under the provisions
of this chapter shall be deemed a debt owed by the occupant to the
city. Any such tax collected by an operator which has not been paid
to the city shall be deemed a debt owed by the operator to the city.
Any person owing money to the city under the provisions of this chapter
shall be liable to an action brought in the name of the city for the
recovery of such amount. Any operator who undertakes legal action
to recover any unpaid parking fee from an occupant may include the
amount of tax due from the occupant in the amount sought to be recovered.
(Prior code §6812; Ord. 206 § 1, 2000)
The proceeds from the parking occupancy tax shall be used for
general city purposes.
(Prior code § 6813; Ord. 206 § 1, 2000)
