3-2-11: PARKING LOT AND GARAGE OCCUPATION TAX:
   A.   Definitions: For the purpose of this section, whenever any of the following words, terms or definitions are used, they shall have the meaning ascribed to them in this subsection:
MOTOR VEHICLE: Any vehicle which is self-propelled including any trailer or other device or apparatus designed to be towed by a motor vehicle.
OPERATOR: Any person conducting the operation of a "parking lot or garage", as defined by this subsection, or receiving the consideration for parking or storage of motor vehicles at such parking place.
PARKING LOT OR GARAGE: Any building, structure, premises, enclosure, or other place, whether enclosed or not, except a public way, within the City of Northlake, where two (2) or more motor vehicles are stored, housed, or parked for hire, charge, fee, or other valuable consideration in a condition ready for use, or where rent or compensation is paid to the owner, manager, or lessee of the premises for the housing, storing, sheltering, keeping, or maintaining of such motor vehicles; provided, however, that said terms shall not include residential parking provided for single-family homes or multiple- family dwelling units wherein an arrangement for such parking is provided on a rental basis to meet the terms of the Northlake zoning ordinance for off street parking, the consideration therefor being set forth in the house or apartment lease or in a separate writing between the landlord and tenant, or if in a condominium between the condominium association and the owner, occupant or guest of a unit whether the parking charge is payable to the landlord, condominium association, or to the operator of the parking lot or garage.
PERSON: Any natural person, trustee, court appointed representative, syndicate, association, partnership, limited liability company, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, or any other entity recognized by law as the subject of rights and duties.
   B.   Tax Imposed:
      1.   Except as otherwise provided by this subsection B, there is imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the City of Northlake a tax of one dollar ten cents ($1.10) for each such motor vehicle parked in or upon each parking lot or garage for every twenty four (24) hour period or fraction thereof; provided, however, that if the charge for parking is made on a weekly or monthly basis, the tax shall be calculated at the rate of six dollars twenty five cents ($6.25) per week or twelve dollars fifty cents ($12.50) per month, respectively.
      2.   The ultimate incidence of and liability for payment of the tax is on the person who seeks the privilege of occupying space in or upon the parking lot or garage (such person hereinafter referred to as recipient).
      3.   The tax imposed by this section shall not apply to residential off street parking of house or apartment tenants or condominiums required by the Northlake zoning ordinance, wherein an arrangement for such tenant parking is provided in the house or apartment lease or in a separate writing between the landlord and tenant, or if in a condominium between the condominium association and the owner, occupant or guest of a unit, whether the parking charge is payable to the landlord, condominium association, or to the operator of the parking lot or garage.
      4.   The tax imposed by this section shall be paid in addition to any and all other taxes. It shall be the duty of the operator of every parking lot or garage to secure the tax from the recipient of the parking privilege and to remit the tax to the City of Northlake under procedures prescribed by the Finance Director or as otherwise provided in this section.
      5.   Every person required to collect the tax imposed by this section shall secure the tax from the recipient at the time the price, charge or rent to which it applies is collected. If the recipient is given any invoice, receipt, or other statement of the price, charge or rent paid or payable, the tax shall be stated, charged and shown separately on the document.
   C.   Rules And Regulations Authorized: The Finance Director is authorized to adopt, promulgate and enforce rules and regulations pertaining to the administration and enforcement of this section.
   D.   Maintenance Of Records: It shall be the duty of every operator to keep accurate and complete books and records to which the Finance Director shall at all times have full access. These books and records shall include all cash register receipts, all tickets and voided tags required by subsection E of this section and a daily sheet showing: 1) the number of motor vehicles parked in or on each lot or garage, segregated on a daily, weekly, monthly or other basis and 2) the actual parking lot or garage tax receipts collected from all parking transactions. All books and records required by this subsection shall be retained for at least four (4) years after the end of the calendar year in which they are created; provided, however, that an operator on an annual basis may request approval from the Finance Director to discard tickets or tags that were issued more than one year earlier and the Director shall grant such approval if he or she determines that the operator's books and records satisfy the requirements of this section.
   E.   Tickets And Tags:
      1.   It shall be the duty of every operator to issue to all persons seeking the privilege of parking a motor vehicle on a daily basis a distinctive ticket in the form and manner provided by this subsection E. Tickets shall be issued by the operator in numerical sequence.
      2.   Each ticket issued by an operator shall indicate the name of the operator and the address of the parking lot or garage upon or in which the motor vehicle is parked. Unless the parking lot or garage is equipped with an automated ticket dispenser which triggers the opening of a gate, tickets shall consist of three (3) parts, one part shall be issued by the operator to the recipient; one part shall be retained by the operator, who shall indicate on the back thereof the time of arrival and departure of the motor vehicle; and one part shall be attached to the parked motor vehicle for the purpose of identification. All three (3) part tickets shall contain the same serial number on each part of the ticket.
      3.   Every operator shall require a tag to be attached to each motor vehicle that is permitted to park on a weekly or monthly basis, or other basis longer than one day. Each tag shall show the name of the operator and address of the parking lot or garage upon or in which the motor vehicle is parked; an identification number; the number and issuing state of the license plate of the parked motor vehicle; and whether the motor vehicle is parked on a weekly, or monthly, or other basis longer than one day, indicating starting and ending dates of the week, month or other period. Tags shall be issued by the operator in numerical sequence.
      4.   The operator shall keep a book record of all tags issued, showing each tag's date of issuance, identification number and the parking charge imposed. The operator shall remove or cause to be removed and shall void each tag at the end of the week, month, or other applicable period, and shall cause a new tag to be attached to the motor vehicle at the beginning of each new period.
      5.   In order to ensure the sound and efficient administration and enforcement of the tax imposed by this section, the Finance Director by rule may impose recordkeeping, ticket or tag requirements in addition to the requirements contained in this section.
   F.   Tax Remittance And Returns:
      1.   On or before the last day of each calendar month, every operator shall file with the City of Northlake a remittance return and remit all tax due for the preceding calendar month. The return shall be filed on a form prescribed by the Finance Director, containing such information as required by the City of Northlake.
      2.   In addition to any other information required by the Finance Director, every operator shall report on the remittance return the total amount of charges collected from recipients during the preceding calendar month for the privilege of parking a motor vehicle in or upon a parking lot or garage located in the City of Northlake.
   G.   Violation; Penalty: Any person found guilty of violating any provisions of this section upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than two thousand dollars ($2,000.00) per violation. Each day the violation exists shall constitute a separate offense. (Ord. O-24-2009, 9-21-2009)