Every person operating or conducting a parking lot or garage shall file a tax return showing tax receipts with respect to each parking lot or garage. The returns and remittances shall be filed for each calendar quarter and shall be due on or before the last day of the first month following the last month of the quarter. The return shall be on a form prescribed by the City Collector. At the time of filing the returns, the operator shall pay over to the Collector all taxes due for the period to which the tax return applies.
(Ord. 93-50, passed 9-14-1993)