189.02 DEFINITIONS.
   (a)    For, the purposes of this chapter, when any of the following words or terms are used herein they shall have the meaning or construction ascribed to them in this section:
      (1)   “Board of Review” means the Tax Board of Review created pursuant to Section 191.08 of the Codified Ordinances of the City.
      (2)    “City” means the City of Sandusky, Ohio.
      (3)    “Finance Director” means the Finance Director of the City or their authorized representative.
      (4)    “Facility owner” means the person vested with legal title to any parcel of real property, or any portion thereof, that is used as a parking facility.
      (5)    “Month” means a calendar month.
      (6)    “Motor vehicle” means any motor vehicle as defined in division (B) of Ohio R.C. 4501.01.
      (7)    “Operator” means any person operating a parking facility or receiving consideration for housing, parking or storing of motor vehicles at a parking facility (including a person operating under a management agreement, lease, or concession agreement).
      (8)   “Patron” means any natural person who drives a motor vehicle to, into, or upon a parking facility for the purpose of housing, parking or storing such vehicle for any length of time for a fee, charge or other consideration, regardless of by whom paid, and includes any natural person who has a vehicle in their custody or control taken from him by another for housing, parking or storage at a parking facility.
      (9)   “Parking facility” means any building, garage, structure, premises, parking lot or other place, except a public way, within the City, in or on which three or more motor vehicles owned or operated by patrons other than the operator are stored or parked for any period of time for a charge, fee, or other consideration.
      (10)   “Parking space” means any space where or in which a single motor vehicle may be parked, housed, stored, or kept at any one (1) time, regardless if that space is designated or designed for such use.
      (11)   “Person” means any natural person, partnership, joint venture, joint stock company, corporation, estate, trust, business trust, receiver, administrator, executor, assignee, trustee in bankruptcy, firm, company, association, club, syndicate, society, municipal corporation, the State of Ohio, political subdivision of the State of Ohio, the United States, instrumentality of the United States, or any group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
      (12)   “Tax” means the parking occupancy tax imposed pursuant to Section 189.03.
      (13)   “Transaction” means the act of housing, parking or storing a motor vehicle in or on a parking facility for a charge, fee, or other consideration.
         (Ord. 21-174. Passed 11-8-21.)