§ 19-1202.  Imposition and Rate of Tax. 149
   (1)   (a)   There is hereby imposed upon every person parking or storing a motor vehicle in or on any parking facility in the City during the period from July 1, 1986 to June 30, 1987, inclusive, a tax of seventeen and one-half percent (17.5%) of the amount charged for the transaction, and upon every person parking or storing a motor vehicle in or on any parking facility on July 1, 1987 or thereafter, a tax of fifteen percent (15%) of the amount charged for the transaction, which tax shall be collected by the operator from the person parking or storing the vehicle, and shall be paid over to the City as provided herein.
      (b)   There is hereby imposed upon every person parking or storing a motor vehicle in or on any parking facility in the City, and upon every person who leaves a motor vehicle with a valet for parking in the City, between July 1, 1989 and June 30, 2008, inclusive, a tax of fifteen percent (15%) of the amount charged for the transaction, and between July 1, 2008 and June 30, 2015, inclusive, a tax of twenty percent (20%) of the amount charged for the transaction, and between July 1, 2015 and June 30, 2020, inclusive, a tax of twenty-two and one-half percent (22.5%) of the amount charged for the transaction, and between July 1, 2020 and June 30, 2021, inclusive, a tax of twenty-five percent (25%) of the amount charged for the transaction, and on July 1, 2021 and thereafter, a tax of twenty-two and one-half percent (22.5%) of the amount charged for the transaction, subject to any reduction pursuant to subsection (.1), which tax shall be collected by the operator from the person parking or storing the vehicle, and shall be paid over to the City as provided herein. Pursuant to regulations to be issued by the Department, a valet parking operator shall be entitled to a credit against amounts remitted to the Department pursuant to Section 19-1203 in an amount equal to any parking tax paid by the valet parking operator to the operator of a parking facility on account of the parking of any motor vehicles with respect to which the valet parking operator collected and remitted a parking tax under this Section. 150
         (.1)   It is Council's intent to establish a "Good Parking Jobs for Philadelphia Review Committee" as an agency of Council, comprised of nine mayoral appointees, two of whom shall be members of Council. In the event that such Committee determines to the satisfaction of Council that the conditions in the parking industry favorably support the development of stable jobs while providing a path to advancement for workers in the industry, it is Council's intent, beginning with respect to Fiscal Year 2022, to reduce the rate of tax authorized in subsection (1)(b), with the goal of reducing the rate to seventeen percent (17%) by July 1, 2022. 150.1
      (c)   If a court of competent jurisdiction enters a final order from which all appeals have been exhausted, holding that Bill No. 571 (approved June 5, 1985) was improperly enacted, and ordering that refunds of taxes paid pursuant to Bill No. 571 are required, then the tax rate for Fiscal Year 1986 is hereby set at twenty percent (20%). This provision shall take effect retroactively for Fiscal Year 1986. If a court of competent jurisdiction enters a final order from which all appeals have been exhausted, determining that the City lacked the authority to enact this subsection 19-1202(1)(c), then the tax rate for Fiscal Year 1986 shall revert to ten percent (10%).
      (d)   If a court of competent jurisdiction enters a final order from which all appeals have been exhausted, holding that Bill No. 939 (approved June 11, 1986) was improperly enacted, and ordering that refunds of taxes paid pursuant to Bill No. 939 are required, then the tax rate for Fiscal Year 1987 is hereby set at seventeen and one-half percent (17.5%), and the tax rate for Fiscal Years 1988 and 1989 is hereby set at fifteen percent (15%). This provision shall take effect retroactively for Fiscal Years 1987, 1988 and 1989. If a court of competent jurisdiction enters a final order from which all appeals have been exhausted, determining that the City lacked authority to enact this subsection 19-1202(1)(d), then the tax rate for Fiscal Years 1987, 1988 and 1989 shall revert to the tax rate for Fiscal Year 1986.
   (2)   All taxes collected by any operator in accordance with this Chapter shall constitute a trust fund for the City and such trust shall be enforceable against such person and any person receiving any part of such fund without consideration, or knowing that the operator is committing a breach of trust; provided however, that any person receiving payment of a lawful obligation of the operator from such fund shall be presumed to have received the same in good faith and without any knowledge of the breach of trust.
   (3)   Any operator required under this Chapter to collect tax from another person, who shall fail to collect the tax, shall be liable for the tax upon the full amount charged.

 

Notes

149
   Amended, 1985 Ordinances, p. 570; amended, 1986 Ordinances, p. 304; amended, 1989 Ordinances, p. 769.
150
   Amended, Bill No. 040256 (approved July 1, 2004). Section 2 of Bill No. 040256 provides: "Effective Date. This Ordinance shall take effect only if and when both Bill No. 040607 and Bill No. 040608 become law. If either Bill No. 040607 or Bill No. 040608 fails to become law, this Ordinance shall not take effect, it being Council's intent that there should be no increase in the parking tax rate unless both the wage and net profits tax cuts and the business privilege tax cuts provided by Bill Nos. 040607 and 040608 become law." Bill No. 040608 failed to become law; hence, Bill No. 040256 does not take effect, and the amendments therefore are not shown. Amended, Bill No. 050452 (approved June 15, 2005). See note 147 for effective date provisions. Amended, Bill No. 080160 (approved May 22, 2008); amended, Bill No. 150534 (approved June 18, 2015); amended, Bill No. 200288 (approved June 26, 2020).
150.1
   Added, Bill No. 200288 (approved June 26, 2020).