(a) Definitions. In this section, the following words have the meanings indicated.
(1) "Motor vehicle" means any self-propelled vehicle.
(2) "Park" includes the parking, storing, housing, and keeping of a motor vehicle.
(3) "Parking lot" means an outdoor area or space on which more than two motor vehicles may be parked, stored, housed, or kept for a consideration.
(4) "Vehicle" means any device in, on, or by which any individual or property is or might be transported or towed on a road.
(b) Scope. The tax levied by this section does not apply to parking lots and garages in the City of Annapolis, to publicly owned metered parking spaces, or to County-owned parking garages.
(c) Amount of tax. There is levied on the privilege of parking a motor vehicle in a garage or on a parking lot in the County a tax of $0.60 for each motor vehicle parked for each 24-hour period or fraction of a 24-hour period. If a motor vehicle is parked in a garage or on a parking lot for which a charge is made on a weekly or monthly basis, or on some basis other than a 24-hour period, the amount of tax shall be computed by multiplying $0.60 by the total number of days in the period of time for which the charge is made.
(d) Collection by owner or operator. Each owner or operator of a parking lot or garage shall collect the tax levied by this section at the time of and in addition to other charges made for the parking of the motor vehicle and shall remit the tax not later than the 25th of each month to the Controller.
(e) Violation. A taxpayer who fails to file a return or remit the tax levied by this section within the time prescribed shall be assessed the amount of tax due, plus interest at the rate of 0.5% for each month and a penalty of 10% of the tax due.
(1985 Code, Art. 6, § 7-404) (Bill No. 8-86; Bill No. 11-99; Bill No. 48-17)