[Adopted 9-25-2013 by Ord. No. 8-2013 (Art. 317 of the 1979 Codified Ordinances)]
[Amended 5-13-2026 by Ord. No. 3-2026]
As used in this article, unless the context indicates clearly a different meaning, the following words and phrases shall have the meanings set forth below:
CONSIDERATION
Means the payment of compensation, of whatever nature, to the operator by or on behalf of the patron, upon an express or implied contract or under a lease or otherwise, whether or not separately stated, and whether paid in cash or credited to an account, for each transaction involving the parking or storing of a motor vehicle by the patron. The consideration shall not include the tax imposed and collected under this article.
NON-RESIDENTIAL PARKING LOT
Means any place within the City, whether wholly or partially enclosed or open, including a garage or enclosed building, at which motor vehicles are parked or stored for any period of time in return for a consideration, not including:
A. 
Any parking area or garage to the extent that it is provided or leased to occupants of a residence on the same or other premises for use only in connection with, and as necessary to, the occupancy of such residence for no additional consideration.
B. 
Any parking area or garage operated exclusively by an owner or lessee of a hotel, an apartment hotel, tourist court or trailer park, to the extent that parking is provided to guests or tenants of such hotel, tourist court or trailer park for no additional consideration; and
C. 
Any on-site or off-street parking on property designated for accessory use provided by the owner for the use of such owner, tenants of such owner, and the employees and business visitors of such owner or tenants for no additional consideration.
OPERATOR
Means any person conducting the operation of a nonresidential parking lot or receiving the consideration for the parking or storage of motor vehicles at such parking lot, including without limiting the generality of the above any governmental body, governmental subdivision, municipal corporation, public authority, non-profit corporation, or any person operating as an agent of one of the above. Operator shall not include a church, synagogue, temple, or mosque, or other establishment categorized under IRS Section 501(c)(3) as a nonprofit organization focused on religious worship.
PATRON
Means any person who drives a vehicle to, into or upon a nonresidential parking lot as hereinafter defined, for the purpose of having such vehicle stored for any length of time. "Patron" shall also include any person who has a vehicle in his or her custody taken by another for the purpose of having it stored at a nonresidential parking place.
TAX ADMINISTRATOR
Means the person duly appointed by Council to administer the Parking Tax.
TRANSACTION
Means the parking or storing of a motor vehicle at a nonresidential parking lot for a consideration.
No operator shall conduct business as a nonresidential parking lot without obtaining an annual license from the Tax Administrator for the purpose of defraying the costs of administering this article. The annual license fee shall initially be $100 and in addition $1 per parking space, and such fee may be adjusted from time to time by resolution adopted by the Council. Such license shall be obtained by an operator for each lot operated by such operator within 30 days after the effective date of this section and shall be renewed annually on or before January 1 of each year. Any person who intends to become an operator, or any operator who intends to increase the number of spaces available for non- residential parking, shall obtain a license or amended license before beginning such operation or expansion. At each parking lot the operator shall display the license in a conspicuous location at all times. Such license shall not be transferable between one operator and another or between one parking lot and another. Any operator who ceases to conduct the operation of a parking lot shall notify the Tax Administrator and return the license applicable thereto.
A tax for general revenue purposes is hereby imposed upon each parking transaction by a patron of a nonresidential parking place at the rate of 15% of the consideration for each such transaction. No operator shall conduct such transactions without complying with all of the provisions of this article and without collecting the tax imposed herein and paying it to the City.
A. 
Each operator shall, maintain, separately with respect to each parking lot, complete and accurate records of all transactions and the total amount of tax collected on the basis of such consideration.
B. 
Each operator shall issue to the person paying the consideration such written evidence of the transactions as the Tax Administrator or designee may prescribe by regulations. Where consideration in a transaction is not separately stated, the operator shall maintain evidence and records necessary to segregate the consideration applicable to the transaction, for the benefit of the patron and the Tax Administrator or designee, so that the proper amount of tax can be collected. Each operator shall afford the Tax Administrator and designated employees and agents access to all such records and evidence at all reasonable times and shall provide verification of the same as the Tax Administrator may require.
A. 
Each operator, on forms prescribed by the Tax Administrator or a designee, shall file quarterly, by the 30th day of the months of April, July, October and January of each year, returns for the preceding three months showing the consideration received with respect to each parking lot during the preceding three months, together with the amount of tax collected thereupon. At the time of filing the return, the operator shall pay all tax due and collected for the period to which the return applies. Each operator shall collect the tax imposed by this article and shall be liable to the City as agent thereof for the payment of the same.
B. 
The Tax Administrator is charged with the duty of receiving fees, taxes, interests, fines, and penalties imposed by this article.
A. 
The Tax Administrator and duly appointed designee(s), under the direction of Council, as defined in Section 201 of the Home Rule Charter, are hereby empowered with the approval of the majority of Council to prescribe, adopt and promulgate rules and regulations relating to the administration and enforcement of this article, including, but not limited to, requirements for evidence and records and forms for applications, licenses and returns.
B. 
The Tax Administrator or designee(s) shall have the power, in the event that any operator has, in the judgment of the Tax Administrator or designee, failed to pay over the amount of tax due, to collect the tax directly from the patron and charge the cost of collection to the operator. In such event, the Tax Administrator or designee(s) shall maintain records showing the amount received and the dates such amounts were received.
C. 
The Tax Administrator and agents thereof are hereby authorized to examine the books, papers and records of any operator or probable operator subject or supposed to be subject to this article in order to verify the accuracy of the return made or, if no report was made, to estimate the tax due. Each such operator, or probable operator, is hereby directed and required to give to the Tax Administrator or agent thereof the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
D. 
Any person aggrieved by any decision of the Tax Administrator or designee(s) shall have the right to appeal to Court of Common Pleas, as provided by law.
Every operator shall post and maintain in a conspicuous place, at each entrance, a sign printed in letters of such uniform size and character as to be readily readable by prospective customers, showing the operator's name and lot address, operator's parking license number, and a schedule of rates according to one of the prescribed methods listed below:
A. 
Method A. Total hourly, daily, or monthly charges consisting of the parking fee and parking tax shown. Indication of the collection, of the tax must be posted on the sign with the words. "Tax included."
EXAMPLE:
1 Hr
$1.15 Tax included
B. 
Method B. The complete schedule of parking fee, parking tax and total charge to customer.
EXAMPLE: Fee Tax Total
1 hr. $1 + $0.15 = $1.15
2 hr. $2.00 + $0.30 = $2.30
[Amended 5-13-2026 by Ord. No. 3-2026]
The Tax Administrator or duly appointed designee shall have the power in the name of the City to institute proceedings to collect, by suit or otherwise, all taxes, interest, costs, fines, and penalties due under this article and unpaid. If the operator neglects, refuses, or fails to file any return or make any payment as herein required, an additional ten percent (10%) of the amount of the tax shall be added by the Tax Administrator or designee and collected from the operator as a penalty. All taxes due and unpaid shall bear interest at the rate of ten percent (10%) per annum or fraction thereof from the date they are due and payable until such time as they are paid.
Any information gained by the Tax Administrator or any other official, agent or employee of the City as a result of any reports, returns, investigations, hearings, or verifications required or authorized by this article shall be confidential, except for official purposes, in accordance with proper judicial order, or as otherwise provided by law.
[Added 5-13-2026 by Ord. No. 3-2026]
A. 
Overview of program.
(1) 
The City of Chester Parking Tax Amnesty Program (the "Amnesty Program") period begins May 1, 2026, and ends on July 31, 2026 (the "Amnesty Period"). All parking taxes owed to the City of Chester are eligible for the Amnesty Program.
(2) 
The Tax Administrator may use the services of a third-party vendor to assist with implementation of the Amnesty Program and provide services to its participants.
(3) 
To participate, taxpayers must file an Amnesty Return, file all delinquent tax returns and make the required payment within the Amnesty Period. All penalties, collection fees, and interest due will be waived.
(4) 
Unpaid taxes, penalties, and interest that result from periods after the Amnesty Period are not eligible for the Amnesty Program.
B. 
Definitions. The following words and terms have the following meanings, unless the context clearly indicates otherwise:
AMNESTY RETURN
Means the return to be filed by a taxpayer applying to participate in the Amnesty Program. The term includes all the required tax returns, tax reports, accompanying schedules and other documentation required to be filed electronically or by paper in conjunction with the Amnesty Return.
DELINQUENCY
Means an unpaid tax, penalty, or interest liability or a non-filed tax return or tax report.
DEPARTMENT
Means the Department of the City of Chester Tax Administrator.
KNOWN LIABILITY
Means a delinquency known to the Department.
UNKNOWN LIABILITY
Means a liability for a Parking Tax for which either:
(1) 
No return or report has been filed, no payment has been made, and the taxpayer has not been contacted by the Department concerning the unfiled returns or reports or unpaid tax; or
(2) 
A return or report has been filed, the tax was underreported and the taxpayer has not been contacted by the Department concerning the underreported tax.
C. 
Taxes eligible for amnesty. Individuals, businesses, and other entities with eligible tax delinquencies as of May 1, 2026, are generally eligible to participate in the Amnesty Program. Non-filed tax returns or reports, as well as unpaid, under-reported or un-established taxes, whether known or unknown to the Department, constitute eligible delinquencies.
D. 
Notification of amnesty program. For each tax delinquent, a written notice will be sent where there is a valid address on the Department's records. This notice will contain important information for the recipients to participate in the Amnesty Program.
E. 
Participation requirements.
(1) 
A participating taxpayer, who has a delinquency for taxes eligible for Amnesty, must do each of the following during the Amnesty period:
(a) 
File an online Amnesty Return;
(b) 
Make payment of all taxes due in accordance with the Amnesty Return that is filed;
(c) 
File complete tax returns for all required tax periods for which the taxpayer previously has not filed a tax return;
(d) 
File complete amended returns for all required periods for which the taxpayer underreported tax liability; and
(e) 
File all returns for tax periods not eligible for the Amnesty Program.
(2) 
To participate in the Amnesty Program a business or individual may not:
(a) 
Currently be under criminal investigation for an alleged violation of any tax law; or
(b) 
Prior to the Amnesty Period, have been named as a defendant in a criminal complaint alleging a violation of any law imposing a tax administered by the Department; or
(c) 
Be a defendant in a pending criminal action for an alleged violation of any law imposing an eligible tax.
(3) 
A taxpayer's participation in the Amnesty Program is conditioned upon the taxpayer's agreement that the right to protest or pursue an administrative or judicial proceeding regarding tax amnesty returns filed under the Amnesty Program or to claim any refund of money paid under the Amnesty Program is not permitted.
(4) 
A taxpayer with active administrative or judicial appeals is eligible to participate in the Amnesty Program. The taxpayer must withdraw the active administrative or judicial appeals relating to periods accepted into the Amnesty Program.
F. 
Amnesty return.
(1) 
An Amnesty Return must be filed by each taxpayer seeking to participate in the Amnesty Program. If additional liabilities unknown to the Department are owed by a taxpayer, the taxpayer will need to complete an Amnesty Return which includes a line item summarizing tax owed for each newly-reported or amended period, and remit payment of the balance due reflected on the Amnesty Return no later than the last day of the Amnesty Period.
(2) 
Businesses or entities previously not registered with the Department should begin the registration process to obtain Pennsylvania tax account numbers (using the online PA-100 Enterprise Registration Form) by the conclusion of the Amnesty Period. The lack of an account number(s) does not extend the time allotted to file the Amnesty Return and remit payment nor will the failure to obtain the registration number(s) prevent a taxpayer from participating in the Amnesty Program.
G. 
Tax return filing.
(1) 
Along with the payment for all taxes reported on the Amnesty Return, all missing tax returns or reports must be filed electronically or on paper no later than July 31, 2026.
(2) 
A taxpayer with unknown liabilities reported and paid during the Amnesty Period to the Department and who complies with all other requirements, is not liable for any taxes of the same type. A taxpayer shall not be owed a refund under this provision.
H. 
Payments.
(1) 
A participating taxpayer must disclose and pay all delinquent parking taxes. Payment for the entire liability and filing of all delinquent parking tax returns must not be postmarked prior to the beginning of the Amnesty Period or after the close of the Amnesty Period. Payment is considered timely if received or postmarked on or before July 31, 2026.
(2) 
Any taxpayer who claims making a single payment would be a serious financial hardship will be allowed to make a payment of one-half of the amnesty total liability and pay the balance in two payments during the Amnesty Program.
(3) 
Payments on interest and penalties made prior to the Amnesty Period (before May 1, 2026) are not eligible for Tax Amnesty and will not be refunded as a result of amnesty participation.
I. 
No extensions of time for filing requirements. There is no extension for the filing of missing tax returns and reports eligible for the Amnesty Program. All returns and reports must be filed by the last day of the Amnesty Period, July 31, 2026.
J. 
Continued compliance. The Department may re-impose all penalty and interest abated during the Amnesty Period if either of the following occurs within two years of the conclusion of the Amnesty Period:
(1) 
The taxpayer becomes delinquent for three consecutive periods for semi-monthly, monthly, or quarterly filing or payment unless the taxpayer has timely filed administrative or judicial appeals for the tax delinquencies; or
(2) 
The taxpayer becomes delinquent and is eight or more months late in filing of reports and/or payments due on an annual basis unless the taxpayer has timely filed administrative or judicial appeals for the tax delinquencies.
K. 
Future amnesty participation. In the event an Amnesty Program is held in the future, a taxpayer participating in the Amnesty Program may be prohibited from participating in future Amnesty Programs.
L. 
Denial of interest and penalty abatement. The Department will deny abatement of an eligible interest and penalty liability of a taxpayer who fails to meet the requirements of the Amnesty Program as specified in Section 5 (relating to participation requirements). Notice of the denial will be in the form of a Notice of Denial of Interest and Penalty Abatement and will be mailed to the taxpayer.
M. 
Appeals of denial of interest and penalty reinstatement. A taxpayer that has been denied interest and penalty abatement under the Amnesty Program or that has had interest and penalties reinstated as provided in Section 10 (relating to Continued Compliance) may appeal the decision to the Department no later than 90 days after the date of the Notice of Denial of Interest and Penalty Abatement or Notice of Penalty Reinstatement.
Any person violating any provision of this article shall be guilty of a summary offense, and upon conviction, shall be fined not more than $1,000 for each offense, or imprisoned not more than 90 days, or both. Each transaction which is in violation of this article shall be deemed a separate offense.