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(a) Auditable Record. An Operator shall implement and utilize appropriate business practices that, in conjunction with RCE, create an auditable record of the following information for every Transaction:
(1) Rent charged and paid;
(2) Rent discount, if given;
(3) Occupancy Period (or entry and exit times) for Rent charged;
(4) Parking Tax collected.
(b) Maintenance of Parking Tickets. An Operator must keep in San Francisco each issued or cancelled Parking Ticket for not less than five years from the date the Parking Ticket was issued. Parking Tickets must be provided to any City auditor or other auditor authorized by the Enforcing Agency immediately upon request.
(c) Maintenance of Log Files. An Operator shall keep in San Francisco each Log File in an accessible read-only electronic storage format, for not less than five years from the date of the earliest Transaction recorded in said Log File. An Operator must also maintain a printout of all Log Files for not less than five years. Upon request, the Operator shall immediately provide to any City auditor or other auditor authorized by the Enforcing Agency, the Log File in an electronic format readable by the City.
(d) Maintenance of Journal Tapes. An Operator shall keep in San Francisco each Journal Tape for not less than five years from the date of the earliest Transaction recorded in said Journal Tape. The Journal Tape must be provided to any City auditor or other auditor authorized by the Enforcing Agency immediately upon request.
(e) Improper Use of Discount Parking. An Operator that provides Discount Parking or Flat Rate Parking must establish business practices and control measures to prevent its employees and managers from using a discount Parking Ticket to avoid reporting the full amount of Rent collected or to avoid remitting the correct amount of Parking Tax due.
(f) Reconciliation of Transaction Records. No less than monthly, for every day that the Parking Station provides parking to the public in exchange for Rent, an Operator shall reconcile the number of Parking Tickets issued and received, and the number of Motor Vehicles that utilized Electronic Payment, with the number of Motor Vehicles that the RCE recorded as having entered the Parking Station, and shall create a Periodic Report setting out that information for every Transaction that occurred during that period.
(g) Training in Use of RCE. An Operator shall train its employees and managers in the required uses of RCE, including but not limited to: recording Transactions; maintaining Parking Tickets, Log Files and Journal Tapes; and reconciling the count and identification numbers of Parking Tickets used and Electronic Payment records with the number of Motor Vehicles that parked in the Parking Station, and the amount of Rent received in any given period.
(Added by Ord. 234-06, File No. 060892, App. 9/14/2006; amended by Ord. 292-10, File No. 101100, App. 11/18/2010; Ord. 257-14
, File No. 141053, App. 12/19/2014, Eff. 1/18/2015)
[REVENUE CONTROL EQUIPMENT COMPLIANCE FEE]
Sections 2219 through 2219.11 of this Article shall be known as the "Revenue Control Equipment Compliance Fee Ordinance" and the Fee imposed herein shall be known as the "Revenue Control Equipment Compliance Fee" or "Fee." The purpose of this Fee is to recover the City's costs to ensure that all Operators and Parking Stations meet the requirements of this Article.
(Added by Ord. 172-10, File No. 100711, App. 7/23/2010; amended by Ord. 257-14
, File No. 141053, App. 12/19/2014, Eff. 1/18/2015)
The City hereby imposes an annual Revenue Control Equipment Compliance Fee of $500 on each Parking Station that is subject to the RCE requirements set forth in this Article 22.
(Added by Ord. 172-10, File No. 100711, App. 7/23/2010)
(a) The Revenue Control Equipment Compliance Fee shall be due to the Tax Collector annually on December 31 and shall be remitted by the Operator.
(b) The Fee is payable, when due, at the office of the Tax Collector, and if not paid within 30 days after the same becomes due, the Tax Collector shall add 10 percent to the amount of the Fee as a penalty for nonpayment. If the Fee is not paid within 60 days after the same becomes due, the Tax Collector shall add 15 percent to the amount of the Fee as a penalty for nonpayment. If the Fee is not paid within 90 days after same becomes due, the Tax Collector shall add 25 percent to the amount of the Fee, as a penalty for nonpayment; provided, however, when an Operator has failed for a period of six months or more to pay the Fee, and has allowed the Fee to become delinquent for this or a longer period, the Tax Collector shall, in such instance, impose a penalty of 25 percent on the total amount of the Fee delinquent. The Tax Collector may refer delinquent accounts to the Bureau of Delinquent Revenue for further collection and enforcement.
(a) Exemption. The Fee shall not apply to any Parking Station that is exempt from the requirements of Article 22, pursuant to Section 2202, or that is registered and eligible, under Section 6.9-3 of the Business and Tax Regulations Code.
(b) Inspection and Audit. The Tax Collector may inspect or audit any claim for exemption from the Fee to determine whether or not the Parking Station is exempt from the Fee.
(c) Notice of Change in Status. Any Operator who claims an exemption to Fee payment must notify the Tax Collector in writing within 10 days of when that Parking Station no longer qualifies for the exemption, if applicable.
(d) Penalties for Establishments That Falsely Claim to Qualify for Exemption. Any Operator that claims an exemption and is found by the Tax Collector not to be entitled to the exemption and to have falsely claimed the exemption without reasonable grounds, Operator shall be subject to a penalty of $100. The Tax Collector may impose the penalty by written citation. Any Operator that disputes the Tax Collector's determination under this Section may appeal to the Tax Collector in writing according to the provisions of Article 6, Section 6.19-8.
(a) The Tax Collector may issue and amend rules, regulations, standards, guidelines, or conditions to implement and enforce this Section 2219 et seq.
(b) Failure or refusal to comply with any rules and regulations promulgated under this Section shall be a violation of and subject to the penalties of this Section.
(Added by Ord. 172-10, File No. 100711, App. 7/23/2010)
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