(A) There is hereby levied and imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage, as defined in this chapter, in the city, a tax of $0.50 for each motor vehicle parked in or on each parking lot or garage for every 24-hour period or any fraction thereof. If a motor vehicle is parked in or on a parking lot or garage for which a charge is made on a weekly or monthly basis, the amount of tax shall be $2.50 per week or $10.00 per month. The parking tax herein imposed that is applicable for a period other than daily, weekly or monthly shall be computed by multiplying the sum of $0.50, $2.50 or $10.00, whichever amount is applicable, by the total number of days, weeks or months in the particular period of time involved. The weekly tax of $2.50 and the monthly tax of $10.00 shall not be increased or decreased on account of Saturdays, Sundays or legal holidays falling within the weekly or monthly period of time, whether or not the motor vehicle is actually parked in or on the parking lot or garage on the days.
(B) The ultimate incidence of and liability for payment of the tax is to be borne by the person who seeks the privilege of occupying space within the parking lot or garage, the person being hereinafter referred to as the “recipient.”
(C) The tax imposed by this chapter shall not apply to residential off-street parking of house or apartment tenants required by the Planning and Zoning Code of the city or to other lessee accommodations, wherein an arrangement for the tenant parking is provided in the house or apartment lease or in a separate writing between the landlord and tenant, whether the parking charge is payable to the landlord or to the operator of the parking lot or garage.
(D) The tax herein levied shall be paid in addition to any and all other taxes. It shall be the duty of the operator of every parking lot or garage to secure the tax from the recipient of the parking privilege and to pay over to the City Collector the tax under procedures prescribed by the City Collector and as otherwise provided in this chapter.
(E) Every person required to collect the tax levied by this chapter shall secure the tax from the recipient at the time he or she collects the price, charge or rent to which it applies. If the recipient is given any invoice, receipt or other statement or memorandum of the price, charge or rent paid or payable, the tax shall be stated, charged and shown separately on the documents.
(Ord. 93-50, passed 9-14-1993)