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(a) It shall be the duty of every operator to issue to all persons seeking the privilege of parking a motor vehicle on a daily basis a distinctive ticket in the form and manner provided by this section or provide and maintain electronic records of each daily parking transaction that substantially meet the requirements of this section. Tickets shall be issued by the operator in numerical sequence.
(b) Each ticket issued by an operator shall indicate the name of the operator and the address of the parking lot or garage upon or in which the motor vehicle is parked. Unless the parking lot or garage is equipped with an automated ticket dispenser which triggers the opening of a gate, tickets shall consist of three parts, one part shall be issued by the operator to the recipient; one part shall be retained by the operator, who shall indicate on the back thereof the time of arrival and departure of the motor vehicle; and one part shall be attached to the parked motor vehicle for the purpose of identification. All three-part tickets shall contain the same serial number on each part of the ticket.
(c) It shall be the duty of every operator to issue to all persons seeking the privilege of parking a motor vehicle on a daily basis a paper or electronic receipt showing the parking charge paid by the recipient and the amount of tax paid or an indication that tax was included in the parking charge. Unless a cash register or electronic record is used which produces daily summaries showing the number of motor vehicles parked, the total charges paid and the amount of tax collected for each range of parking charges described in Section 4-236-020, and the summaries are maintained as required by Section 4-236-050, the paper receipt shall be in the form of a two-part numerical receipt and the operator shall retain one part and issue one part to the recipient. Each part shall show the parking charge and the amount of tax paid.
(d) Unless electronic records are kept identifying weekly and monthly parkers, every operator shall require a tag to be attached to each motor vehicle that is permitted to park on a weekly or monthly basis, or other basis longer than one day. Each tag shall show the name of the operator and address of the parking lot or garage upon or in which the motor vehicle is parked; an identification number; the number and issuing state of the license plate of the parked motor vehicle; and whether the motor vehicle is parked on a weekly or monthly or other basis longer than one day, indicating starting and ending dates of the week, month or other period. Tags shall be issued by the operator in numerical sequence.
(e) The operator shall keep a book record of all tags issued, showing each tag's date of issuance, identification number and parking charge imposed. The operator shall remove, or cause to be removed, and shall void each tag at the end of the week, month or other applicable period, and shall cause a new tag to be attached to the motor vehicle at the beginning of each new period.
(f) Any operator that fails to maintain electronic records as allowed herein, or alternatively, to issue or attach one or more tickets, tags or receipts in the form or manner provided by this chapter shall be subject to a fine of not less than $50.00 nor more than $200.00 for each motor vehicle for which an electronic record is not maintained or to which a ticket, tag or receipt in the proper form was not issued or upon which a ticket or tag was not attached.
(g) In order to ensure the sound and efficient administration and enforcement of the tax imposed by this chapter, the comptroller by rule may impose recordkeeping, ticket or tag requirements in addition to the requirements contained in this chapter.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 12-15-92, p. 27387; Amend Coun. J. 11-10-94, p. 59125; Corrected. 3-9-95, p. 66769; Amend Coun. J. 11-7-96, p. 32073; Amend Coun J. 11-13-96, p. 34040; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4; Amend Coun. J. 5-24-17, p. 49413, § 1)
(a) On or before the last day of each calendar month, every operator shall file with the department of finance a remittance return and remit all tax due for the preceding calendar month. The return shall be filed on a form prescribed by the comptroller, containing such information as the comptroller may reasonably require.
(b) In addition to any other information required by the comptroller, every operator shall report on the remittance return the total amount of charges collected from recipients during the preceding calendar month for the privilege of parking a motor vehicle in or upon a parking lot or garage located in the City of Chicago.
(c) Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department of finance on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes) and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 11-10-94, p. 59125; Amend Coun. J. 11-13-96, p. 34040; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 12-12-01, p. 75777, § 2.16; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 4; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4)
All proceeds resulting from the imposition of the tax under this chapter, including penalties and interest, shall be paid into the treasury of the City of Chicago and shall be credited to and deposited in the corporate fund of the city.
(Added Coun. J. 12-9-92, p. 25465)
Whenever not inconsistent with the provisions of this chapter or whenever this chapter is silent, the provisions of the Uniform Revenue Procedures Ordinance, Chapter 3-4 of this Code, as amended, shall apply and supplement this chapter.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 11-10-94, p. 59125)