(a) For the purposes of providing funds for (i) payment of costs of general municipal operations; (ii) the payment of costs of permanent improvements, including costs of acquiring, constructing, reconstructing, rehabilitating, remodeling, renovating, enlarging, improving, equipping or furnishing facilities by contract, lease, lease]purchase, or otherwise, the elimination of deficits in City funds and the payment of costs of general municipal operations, and (iii) all other lawful purposes, including the payment of lease rentals, lease-purchase amounts, debt charges, deposits to reserves or other funds or other obligations, an excise tax is hereby imposed upon the privilege of housing, storing or parking a motor vehicle in or on any parking facility in the City. Such tax shall be imposed upon the patron for each transaction and shall be in the amount of eight percent (8%) of the charge, fee or other consideration for the transaction. The annual collections shall be used to fund costs of permanent improvements of the City, including the payment of debt charges on any notes or bonds issued to finance such permanent improvements, and thereafter to fund any lawful municipal purposes, including payment of costs of general municipal operations, permanent improvements, and the elimination of deficits in City funds, all subject to provisions governing the collection, investment and disbursement of collections from the tax contained in the proceedings for any bonds, notes, leases, lease]purchase agreements or other obligations issued or incurred for those purposes.
(b) The tax herein imposed is in addition to any other taxes imposed by law on or relating to transactions or the income or gross receipts therefrom.
(c) An operator shall be required to collect the tax at the time the charge, fee, or other consideration for a transaction is collected and to pay it over to the Finance Director as provided in divisions (e) and (f) of this section.
(d) The tax shall not apply to:
(1) A parking facility with respect to which the United States government, the State of Ohio, political subdivision of the State of Ohio, or a division or department thereof is an operator;
(2) Any organization that has been determined by the Internal Revenue Service to be described in Section 501(c)(3) of the Internal Revenue Code;
(3) “Towing service”operators as defined in Ohio Revised Code 4513.67(A); or
(4) Transactions by a resident of a single-family home, multiple-family dwelling unit, apartment, boarding house, condominium, or mobile home for the purpose of parking on-site at that place of residence or at an off-site parking facility under contract to provide parking for residents at that place of residence, provided that the resident utilizes such home, dwelling unit, apartment, boarding house, condominium, or mobile home for living or sleeping purposes for at least thirty (30) consecutive days.
(e) Except as otherwise provided herein, the operator shall remit the tax to the Finance Director on a monthly basis, by the twentieth (20th) day of the month following the month in which the tax has been or should have been collected. A remittance return shall accompany each monthly payment. The format of such remittance return shall be prescribed by the Finance Director, and such return shall include:
(1) The gross receipts that were collected from transactions during the calendar month;
(2) The total number of vehicles parked during the month;
(3) The amount of taxes due; and
(4) Such other pertinent information as the Finance Director deems necessary.
The remittance returns shall be filed and signed by the operator under penalty as provided in Section 189.99 of this chapter.
(f) An operator shall be liable for the payment to the Finance Director of the taxes required to be collected, whether or not such taxes have in fact been collected.
(Ord. 21-174. Passed 11-8-21.)