Whenever facts or circumstances concerning the operation of a commercial parking place by an operator other than an exempt operator shall become known to the operator or the Treasury Department which indicate the possibility that such commercial parking place will not be in operation after the tenth day of the succeeding month or the that operator is abandoning the operation or is leaving the jurisdiction, or that the assets of the operator are in danger of being attached by creditors or that bankruptcy or receivership is likely, then operator shall immediately file a report on taxable transactions and taxes collected, which report shall be accompanied by payment to the Treasury Department of the taxes due. The Treasury Department is authorized to require an operator to file a report on taxable transactions and taxes collected and concurrently pay over the Treasury Department the amount of taxes due, prior to the tenth day of the month following the month of operation whenever the facts or circumstances described in this Part are present, and further shall be authorized to require thereafter that a report be filed on the day following each taxable transaction hereunder and demand and receive payment of the tax due on each such taxable transaction on the day following the taxable transaction.
(Ord. 392, 12/30/1999, § 1)