1. In General. Except as provided in § 604(2), the tax imposed by this Part shall be paid to, and collected by, the operator of the commercial parking place to which the transaction relates. Any operation required to collect tax under this subsection who shall fail to collect such tax or shall fail to collect the proper amount of such tax shall be liable for the full amount of the tax which he should have collected.
2. Exempt Operators. If a transaction taxable under § 603 relates to a commercial parking place whose operator is an exempt operator, the tax imposed by this Part shall be paid to and collected by the Treasury Department by the taxpayer at or about the time the taxpayer pays the established price, unless the Treasury Department permits the taxpayer to pay the tax or at or about the time the taxpayer removes his motor vehicle from the commercial parking place.
3. Collection Locations by Arrangement with Exempt Operators. The Treasury Department is hereby authorized to enter into negotiations with exempt operators to make suitable arrangements for the Treasury Department to collect taxes under § 604(2). All such arrangements shall be approved by the Township Council prior to implementation. All other things being equal, the following order of preference is established for the form of such arrangements:
A. Designation of employees or agents of the exempt operator to collect the tax at the same time and in the same manner they collect the established price and then remit the tax to the Treasury Department at a later time.
B. Designation of employees or agents of the exempt operator to collect the tax at the same time and in the same manner they collect the established Price and then immediately remit the tax to the Treasury Department designee who is stationed at the tax collection site.
C. Permission for the Treasury Department designee to share space with employees or agents of the exempt operator at the site where the established price is collected and to collect the tax from the taxpayers at the time the established price is paid.
D. Permission for the Treasury Department to erect and occupy a collection booth, with an associated gate, at a location which taxpayers must pass after departing from the commercial parking place and before entering a public street, alley or highway, and/or at a location which taxpayers must pass before entering the commercial parking place.
4. Collection Locations Without an Arrangement with the Exempt Operator. If the Treasury Department is unable to conclude a suitable arrangement with an exempt operator under § 604(3), the Treasury Department is hereby authorized and directed to seek a declaration or order from a court of competent jurisdiction that:
A. The exempt operator must not interfere with the Treasury Department in establishing a reasonable means of collecting the tax in close proximity to the point of entry to the commercial parking place, the point of departure from the commercial parking place or the place where the established price is collected so long as such actions of the Treasury Department do not materially impair or interfere with a public use established by the exempt operator or the government entity from which the exempt operator's exemption rights are derived.
B. The Township may condemn such interest in property tax as is necessary to permit the Treasury Department to establish a reasonable means of collecting the tax in close proximity to the point of entry to the commercial parking place, or the Place where the established price is collected, so long as the condemnation does not materially impair or interfere with a public use established by the exempt operator or the governmental entity from which the exempt operator's exemption rights are derived.
5. Calculation of Tax. If any tax is collected under § 604(2) at a location other than the place where the established price is collected, the Treasury Department may assess the amount of tax based on a proper receipt for payment of the established price issued by the exempt operator. In the absence of a proper receipt, the Treasury Department may assess the amount of tax based on a reasonable estimate of the tax due (which may be an estimate of the established price that would be paid if the taxpayer parked or stored his vehicle for the maximum amount of time ordinarily permitted). The Treasury Department is also authorized to issue time tickets to persons about to enter the commercial parking Place to aid in the assessment of tax when no receipt is issued or produced.
(Ord. 392, 12/20/1999, § 1)