(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, having capacity for 250 or more motor vehicles, in the village a tax in an amount to be established from time to time for each such motor vehicle parked in or on each parking lot or garage for every 24-hour period or any fraction thereof. The tax herein levied shall be paid in addition to any and all other taxes.
(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."
(Ord. 88-0-075, passed 11-15-88)