(a) There is hereby levied and imposed a tax on each motor vehicle parked at a venue parking facility at the rate of 50% of the charge imposed, but not to exceed $5, on each motor vehicle parking at a venue parking facility.
(b) The tax imposed under this article shall be calculated based on and be added to the full cost, excluding the amount of any other tax that may apply, of the parking charge. The tax is a part of the parking charge, is a debt owed to the person required to collect the tax by the person paying the parking charge, and is recoverable at law in the same manner as the parking charge.
(c) The tax shall be collected 24 hours per day, seven days per week, beginning on the date as of which the multipurpose arena in the venue project is issued a certificate of occupancy and continuing so long as bonds or other obligations, including revenue or refunding obligations, for the planning, acquisition, establishment, development, construction, or renovation of the venue project are outstanding and unpaid.
(Ord. 22743-06-2017, § 1, passed 6-6-2017, eff. 6-25-2017)