§ 196.02  Definitions
   As used in this chapter, the following words, terms, or phrases shall have the meaning and construction ascribed to them in this section:
   (a)   “City” means the City of Cleveland. Ohio.
   (b)   “Commissioner” means the Commissioner of the Division of Assessments and Licenses, or his or her authorized representative.
   (c)   “Daily interest rate” means the annual interest rate specified in Section 196.21(b) divided by three hundred-sixty (360), rounded to the nearest millionth.
   (d)   “Day” means a calendar day.
   (e)   “Deficiency” means any amount of tax, penalty, or interest due to the City under this chapter, whether reported or otherwise, that has not been paid within the time allowed for remittance.
   (f)   “Facility owner” means the person vested with legal title to any parcel of real property, or any portion thereof, that is used as a parking facility.
   (g)   “Fiscal officer” means the person designated as such on any license listed under division (c)(2) of Section 196.15 that is required of the operator under the Codified Ordinances for conducting a parking service. If no such license is required or obtained, the fiscal officer shall be deemed to be the employee or agent of the operator who performs financial management functions in the ordinary course of their employment with the operator, including, but not limited to, the person attesting to any return or other document submitted to the City pursuant to this chapter.
   (h)   “Final assessment” means an assessment issued by the Commissioner that is no longer subject to an appeal by the party assessed.
   (i)   “Month” means a calendar month.
   (j)   “Motor vehicle” means any vehicle as defined in division (B) of RC 4501.01.
   (k)   “Net receipts” means the total amount of all revenue from transactions less (i) refunded transactions and (ii) transactions exempt under division (d) of Section 196.03.
   (l)   “Operator” means a person who conducts a parking service, whether in the capacity of owner, principal, agent, lessee, mortgagee in possession, licensee, or any other capacity.
   (m)   “Parking facility” means any lot, land, building, garage, structure, enclosure, premises, parcel, yard, indoor or outdoor area, or any portion thereof, except a public way, within the City offering three (3) or more parking spaces.
   (n)   “Parking fee” means the total consideration required to be paid by a patron to a parking service in exchange for parking occupancy. The total consideration shall be valued in money, and shall include the value of all receipts including, but not limited to, cash, credits, property or services of any kind or nature, whether or not such consideration was actually received by the operator of the parking service. A required charge shall not avoid classification as a parking fee by its designation as an ancillary charge for any other purported purpose separate from parking occupancy.
   (o)   “Parking occupancy” or “occupancy” means the use, or the right of use, of parking space in or on a parking facility for parking, housing, or storing a motor vehicle or other related act thereof, whether such use is by way of lease, concession, permit, right of access, license to use, or other agreement.
   (p)   “Parking service” means the act of offering parking space in or on a parking facility for purposes of occupancy by a patron in exchange for a parking fee. The term includes, but is not limited to, valet services, self-park services, honor lot parking, parking garages, attended parking lots, or any other form of service or facility offering parking space in or on a parking facility for purposes of occupancy by a patron in exchange for a parking fee.
   (q)   “Parking space” means any space where or in which a single motor vehicle may be parked, housed, stored, or kept at any one (1) time, regardless if that space is designated or designed for such use.
   (r)   “Patron” means a person who pays a parking fee to an operator in exchange for parking occupancy by the person or another by way of validation or otherwise.
   (s)   “Person” means any natural person, partnership, joint venture, joint stock company, corporation, estate, trust, business trust, receiver, administrator, executor, assignee, trustee in bankruptcy, firm, company, association, club, syndicate, society, municipal corporation, the State of Ohio, political subdivision of the State of Ohio, the United States, instrumentality of the United States, or any group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
   (t)   “Reporting period” or “reporting month” means a single month.
   (u)   “Responsible party” means any person who is jointly and severally liable with the taxpayer for the payment of any tax, interest, or penalties, or the performance of any duty imposed by this chapter.
   (v)   “Tax” means the parking occupancy tax imposed under Section 196.03.
   (w)   “Taxpayer” means an operator who has or is responsible for paying any tax, interest, or penalties, or performing any duty imposed by this chapter.
   (x)   “Transaction” means the exchange of a parking fee for the privilege of parking occupancy between a patron and operator. No transaction shall be construed to include a parking fee where parking occupancy is not a material part of the transaction or where parking space is provided to the patron as a compliment from a merchant not regularly engaged in the business of conducting a parking service and who receives no consideration from any person in exchange for the occupancy of the parking space provided.
   (y)   “Valet” or “valet service” means a parking service requiring the surrender of custody or control of a patron’s motor vehicle to the operator for the purpose of parking occupancy at a location different from the place of surrender.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)