The Township hereby imposes a tax, for the benefit of the Township, upon all transactions in which any person shall pay or transfer anything of value to an operator for the privilege of parking or storing a motor vehicle at or in any commercial parking place for any period of time, except residential parking transactions, at the rate of ten (10) percent of the established price charged for the transaction. The tax shall be paid by the person who acquires the privilege of parking or storing a motor vehicle.
(Ord. 392, 12/30/1999, § 1)