(a) (1) The city manager shall have the authority to establish any rules and regulations necessary to implement and collect the tax, including, but not limited to, the establishment of procedures for allocation of revenues and imposition and collection of the tax; the development of record-keeping, reports, and filing requirements related to the number of motor vehicles parking in a vehicle parking facility during a given period of time; the development of tax collection procedures and protocols, and auditing requirements to ensure that the proper amount of tax has been collected and deposited with the city.
(2) A parking facility operator or other person required to maintain records under the rules shall be required to allow inspection of such records by the city and its internal or external auditors on request.
(3) It is anticipated that items and services that are taxable and nontaxable under this article may be bundled together and sold as a unit for a single, undifferentiated payment. The rules for allocation of revenues and imposition of the tax shall include, at a minimum, methods for unbundling such items and services and imputing a reasonable portion of such a payment to each individual item and service with tax to be imposed on the imputed portion of the payment.
(4) Rules for record-keeping and reporting shall require, at a minimum, the following information be made available:
a. The total number of motor vehicles parked in each venue parking facility owned by such owner in the previous calendar month;
b. The aggregate amount of all tax proceeds collected in the previous calendar month; and
c. Any other information that the director reasonably requires.
(b) A parking facility operator shall be responsible for (i) ensuring the tax imposed under this article is collected for and remitted to the city on or before the due date in accordance with this article and any rules and regulations established by the city manager pursuant to § 32-72(a) and (ii) filing reports and otherwise making available information concerning collection and remittance of tax in accordance with rules adopted under § 32-72(a). A parking facility operator may delegate the duty of collecting taxes and reporting data for a specific event to an event sponsor. Neither the person collecting the tax nor the event sponsor will be entitled to retain any percentage of the tax as reimbursement for any costs associated with collection of the tax.
(c) (1) A parking facility operator is responsible for remitting tax revenues and filing required reports for a monthly collection/reporting period as of the due date.
(2) A delinquency occurs if, by the twenty-fifth day of the month after the end of the monthly collection/reporting period:
a. The tax is not remitted or postmarked; or
b. The report is not filed or postmarked.
(3) If the twenty-fifth day of the month does not fall on a business day, then the next business day shall be the date by which the tax must be remitted or postmarked and the report must be filed or postmarked.
(Ord. 22743-06-2017, § 1, passed 6-6-2017, eff. 6-25-2017)