(A) The Village Treasurer or his designated agent is designated as the administration and enforcement officer of the tax hereby imposed on behalf of the village.
(B) It shall be the responsibility and duty of the Village Treasurer or his designated agent to collect all amounts due the village from the owners, managers, licensees, and operators of parking lots or garages in the village.
(C) A sworn monthly parking lot and garage tax return, on a calendar month basis, shall be filed by each owner, manager, licensee, or operator of each parking lot and/or garage in the village with the Village Treasurer or his designated agent, regardless of whether there is any tax due for the month covered by the return, on forms prescribed by him, showing the gross receipts from the parking lot and/or garage and the number of motor vehicles parked in or on each lot or garage and the tax imposed, if any. Said returns are to be filed by the last day of the month following the month covered by said return. The tax herein imposed due and owing shall accompany the return and shall likewise be due as of the last day of the month following the month covered by said return.
(Ord. 88-0-075, passed 11-15-88)