(A) There is hereby levied and imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage, as defined in this subchapter, in the Village a tax at the following rates:
(1) For all motor vehicles, excluding trucks and/or trailers as defined in this subchapter, a rate of $1.00 for each such motor vehicle parked in or on each parking lot or garage for every 24 hour period or any fraction thereof. If a motor vehicle is parked in or on a parking lot or garage for which a charge is made on a weekly or monthly basis, the amount of tax shall be $7.00 per week or $30.00 per month. The parking tax herein imposed applicable for a period other than daily, weekly, or monthly shall be computed by multiplying the sum of $1.00, $7.00, or $30.00, whichever amount is applicable, by the total number of days, weeks, or months in the particular period of time involved. The weekly tax of $7.00 and the monthly tax of $30.00 shall not be increased or decreased, whether or not the motor vehicle is actually parked in or on said parking lot or garage.
(B) The ultimate incidence of and liability for payment of said tax is to be borne by the person who seeks the privilege of occupying space within said parking lot or garage, said person hereinafter referred to as "recipient."
(C) The tax imposed by this subchapter shall not apply to residential off-street parking of house or apartment tenants required by the zoning ordinance, wherein an arrangement for such tenant parking is provided in the house or apartment or other lease, or in a separate writing between the landlord and tenant, whether the parking charge is payable to the landlord or to the operator of the parking lot, garage, or individual storage space. Likewise, the tax imposed by this subchapter shall not apply to a parking space provided by hotel/motel operators providing such off- street parking space in parking lots owned or controlled by them and incidental to the nightly rental of a room nor shall said tax apply to self-service storage facilities.
(D) The tax herein levied shall be paid in addition to any and all other taxes. It shall be the duty of the operator of every parking lot or garage to secure said tax from the recipient of the parking privilege and to pay over to the collector said tax under procedures prescribed by the collector, and as otherwise provided in this subchapter.
(E) Every person required to collect the tax levied by this subchapter shall secure said tax from the recipient at the time he collects the price, charge or rent to which it applies. If the recipient is given any invoice, receipt, or other statement or memorandum of said price, charge, or rent paid or payable, the tax shall be stated, charged and shown separately on said documents.
(Am. Ord. 94-1892, passed 11-9-94; Am. Ord. 10-2767, passed 3-23-10; Am. Ord. 19-4138, passed 4-4-19)