(a) There is hereby levied and imposed upon every exhibition center in the City that charges a parking fee an eight percent tax. Such tax should be in the amount of eight percent of the charge, fee or other consideration for any transaction.
(b) The tax herein imposed is in addition to any other taxes imposed by law on or relating to transactions or the income or gross receipts therefrom.
(c) An operator shall be required to collect the tax at the time the charge, fee or other consideration for a transaction is collected and to pay it over to the Director, as provided in subsections (e) and (f) hereof.
(d) The tax shall not apply to a parking facility with respect to which the United States government or a division or department thereof is an operator.
(e) Except as otherwise provided herein, the operator shall remit the tax to the Director on a monthly basis, by the twentieth day of the month following the month in which the tax has been or should have been collected. A remittance return shall accompany each monthly payment. The format of such remittance return shall be prescribed by the Director and such return shall include:
(1) The gross receipts that were collected from transactions during the calendar month;
(2) The total number of vehicles parked during the month;
(3) The amount of taxes dues; and
(4) Such other pertinent information as the Director deems necessary.
The remittance returns shall be filed and signed by the operator under penalty as provided by this section.
(f) An annual reconciliation is required of each operator and shall be due on or before January 31 of each year beginning in 1999. Any operator who fails to file an annual reconciliation shall be subject to all penalties set forth in Section 711.03. Said reconciliation shall be evidenced on a form or forms furnished by or obtainable upon request from the Director of Taxation.
(g) An operator shall be personally liable to the extent of the tax, interest and penalty, and jointly and severally liable for the payment to the Director of the taxes, interest and penalty required to be collected, whether or not such taxes have in fact been collected.
(Ord. 8511-1998. Passed 12-15-98.)