A. There is levied upon every operator of vehicle parking serving the Salt Lake City International Airport a license tax equal to one dollar ($1.00) per paid vehicle per day whenever a paid vehicle parks at the Salt Lake City International Airport.
B. There is levied upon every parking service business a license tax equal to one dollar ($1.00) per paid vehicle per day whenever a paid vehicle parks at public facility off street parking operated by the parking service business, where such parking service business includes in its service a shuttle or other means that transport persons or property from the off street parking to the public facility and where such parking service business includes in its service long term or multiday parking associated with the off street parking; or where the public facility off street parking is located within or as part of a public facility.
C. "Operator" means any private person or entity who operates vehicle parking serving the Salt Lake City International Airport, whether as owner, lessee, agent, joint venture, manager, concessionaire or otherwise.
D. "Vehicle parking serving the Salt Lake City International Airport" means any space provided by an operator in a publicly or privately owned lot or other facility for parking or storing motor vehicles, motorcycles, trailers, bicycles or other similar means of conveyance for passengers or property in exchange for consideration in any form, including a direct charge to customers or a charge to any party for tokens or other instruments that permit use of the lot or other facility, and where:
1. The lot or other facility is located within the property boundaries of the Salt Lake City International Airport; or
2. The lot or other facility provides or arranges for shuttle services or other means that transport passengers or property to the Salt Lake City International Airport.
E. "Parking service business" means a business that primarily provides off street parking services for a public facility that is wholly or partially funded by public monies; that provides parking for one or more vehicles; and that charges a fee for parking.
F. Within thirty (30) days after the end of each month in a calendar year, the operator or parking service business taxed hereunder shall file with the city treasurer a report of the number of paid vehicles parking at the operator's Salt Lake City International Airport facilities or at the parking service business' public facility off street parking during that calendar month, together with a computation of the tax levied hereunder against the operator or parking service business. Coincidental with the filing of such report, the operator shall pay to the city treasurer the amount of the tax due for that calendar month.
G. If the report is not filed and the corresponding payment made by the due date (30 days after the last day of each calendar month), a penalty is imposed equal to ten percent (10%) of the amount due for the calendar month being reported on. In addition, for each calendar month beyond the due date that a payment is late, compound interest of two percent (2%) will accrue monthly until the tax plus penalties and interest are paid in full. (Ord. 48-12, 2012: Ord. 6-10 § 1, 2010)