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(a) Agency. Where an operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for purposes of this chapter and shall have the same duties and liabilities as his or her principal. Where the managing agent collects parking occupancy tax on behalf of his or her principal, such principal shall be jointly responsible for reporting and remitting the tax to the City. Compliance with the provisions of this chapter by either the principal or the managing agent shall be considered to be compliance by both.
(b) Exempt Only as to Tax Liability. Any person who qualifies as an operator shall not, by reason of being exempt from the tax liability imposed under this chapter, be exempt from the duties of an operator imposed under this chapter.
(c) Joint and Several Liabilities for Tax, Interest, and Penalties.
(1) The operator shall be liable for the payment of all taxes required to be collected under this chapter, including interest and penalties thereon.
(2) Any fiscal officer of an operator who willfully fails to collect the tax, file required returns, or make tax payments when due to the Commissioner shall be jointly and severally liable with the operator for all taxes due under this chapter, including interest and penalties thereon. This personal liability of the fiscal officer shall survive the merger, acquisition, liquidation, or dissolution of the operator.
(3) Any facility owner who knowingly permits its parking facility to be used by an operator in the ordinary course of such operator’s parking service shall be jointly and severally liable with the operator for all taxes due under this chapter, including interest and penalties thereon. Any amounts due hereunder shall be reduced to a lien on the parking facility.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)