§ 3-8

There is hereby imposed a tax of one hundred percent (100%) of the rent for every occupancy of parking space in a parking station in the City; provided, however, that no occupant shall pay tax exceeding the sum of one dollar and seventy five cents ($1.75) per vehicle per day, or twelve point five percent (12.5%) of the monthly charge where the charge is made on a monthly basis, for occupying any parking station pursuant to the provisions of this chapter. The tax imposed by this chapter shall be paid upon any occupancy on or after the operative date, although such occupancy is had pursuant to a contract, lease, or other arrangement made prior to such date. (§ 1, Ord. 2259, eff. January 5, 1984, as amended by § 1, Ord. 2508, eff. July 3, 1991, § 1, Ord. 2529, eff. October 15, 1992, § 1, Ord. 2566, eff. February 17, 1994 and § 1, Ord. 2600, eff. November 8, 1995)

Every occupant occupying parking space in a parking station in this City shall be liable for the tax imposed herein. This liability shall not be extinguished until the tax has been paid to the City, except that a receipt from an operator maintaining a place of business in this City or from an operator who is authorized by the Finance Director under such rules and regulations as he may prescribe, to collect the tax and who is for the purposes of this chapter regarded as an

operator maintaining a place of business in this City, which receipt is given to the occupant pursuant to the provisions of this chapter, shall be sufficient to relieve the occupant from further liability for the tax to which the receipt refers. (§ 1, Ord. 2259, eff. January 5, 1984)

Every operator maintaining a place of business in this City and renting parking space in a parking station in this City shall at the time of collecting the rent from the occupant and on demand give to the occupant a receipt therefor. In all cases in which the tax is not collected by the operator, as aforesaid, the person upon whom such tax is imposed shall pay the same when due to the Finance Director of the City. In all cases of transactions upon credit or deferred payment, the payment of tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof. The Finance Director shall have the power to adopt rules and regulations prescribing methods and schedules for the collection and payment of the tax and such methods and schedules shall provide that the fractional part of five one- hundredths of a dollar ($.05) shall be disregarded unless it amounts to two and one-half one-hundredths of a dollar ($.025) or more, in which case the amount (determined without regard to the fractional part of five one-hundredths of a dollar) shall be increased by five one-hundredths of a dollar ($.05). (§ 1, Ord. 2259, eff. January 5, 1984)

Every person in or about to engage in business as an operator of a parking station in this City shall immediately register with the Finance Director on a form provided by said Finance Director. Persons engaged in such business must so register not later than fifteen (15) days after the operative date of this tax, but such privilege of such registration after the said operative date of such tax shall not relieve any person from the obligation of payment or collection of tax on and after the said operative date, regardless of registration. Such registration shall set forth the name under which such person transacts or intends to transact business, the location of his place or places of business and such other information to facilitate the collection of the tax as the Finance Director may require. The registration shall be signed by the owner if a natural person; in case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the registration. The Finance Director shall within thirty (30) days after such registration issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business of such registrant. Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. Such certificates shall be nonassignable and non-transferable and shall be surrendered immediately to the Finance Director upon the cessation of business at the location named or upon its sale or transfer. If the Finance Director deems its necessary in order to facilitate initial registration hereunder of persons engaged in business on or prior to the date of imposition of the tax as set forth in this chapter, he may prescribe provisions therefor other than those provided in this section. Such provisions shall be made to effect the purpose thereof. For such purposes, such provisions shall be in lieu of those herein provided. Such registration and the certificate thereof shall have the same effect as that provided herein. (§ 1, Ord. 2259, eff. January 5, 1984)

Every operator renting parking space in this City shall keep such records, receipts, invoices and other pertinent papers in such form as the Finance Director may require. (§ 1, Ord. 2259, eff. January 5, 1984)

The Finance Director or any person authorized in writing by him may examine the books, papers, records and equipment of any person liable for the tax and may investigate the character of the business of the person in order to verify the accuracy of any return made or if no return is made by the person, to ascertain and determine the amount required to be paid. (§ 1, Ord. 2259, eff. January 5, 1984)

In administration of the tax, the Finance Director may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to rentals of parking spaces which are subject to the tax. The reports shall be filed when the Finance Director requires and shall set forth the rental charged for each occupancy, the date or dates of occupancy, and such other information as the Finance Director may require. (§ 1, Ord. 2259, eff. January 5, 1984)

Said report, and taxes calculated thereby to be due to the City, shall be due and payable and delivered to the Finance Director of the City not later than the twentieth (20th) day of each calendar month following the month in which said taxes were collected. (§ 1, Ord. 2259, eff. January 5, 1984)

For good cause, the Finance Director may extend for not to exceed one month the time for making any return or payment of tax. Any person to whom an extension is granted who makes return and pays the tax within the period of such extension shall pay, in addition to the tax interest on the amount thereof at the rate of one percent (1%) per month or fraction thereof, for the period of such extension to the time of return and payment. (§ 1, Ord. 2259, eff. January 5, 1984)

If the Finance Director is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the City by any person, he may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his possession or that may come into his possession. One or more deficiency determinations may be made of the amount due for one or for more than one period. (§ 1, Ord. 2259, eff. January 5, 1984)

The amount of the determination, exclusive of penalties, shall bear interest at the rate of one percent (1%) per month or fraction thereof, from and after the last day required for payment pursuant to § 3-8.08. (§ 1, Ord. 2259, eff. January 5, 1984)

In making a determination, the Finance Director may offset overpayments for a period or periods together with interest on the overpayments, against underpayments for another period or periods against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in § 3-8.11. (§ 1, Ord. 2259, eff. January 5, 1984)

All determinations of the Finance Director made hereunder are due and payable at the time they become final. If they are not paid when due and payable, a penalty of ten percent (10%) of the amount of the determination, exclusive of interest and penalties, shall be added thereto. (§ 1, Ord. 2259, eff. January 5, 1984)

Any notice relating to redetermination proceedings shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. (§ 1, Ord. 2259, eff. January 5, 1984)

Any person who fails to pay any tax to the City or any amount of tax required to be collected and paid to the City, except amounts of determinations made by the Finance Director pursuant hereto within the time required, shall pay a penalty of ten percent (10%) penalty of the tax or amount of the tax in addition to the tax or amount of tax plus interest at the rate of one percent (1%) per month or fraction thereof from the date on which the tax or the amount of tax required to be collected became due and payable to the City until the date of payment. (§ 1, Ord. 2259, eff. January 5, 1984)

(a) Estimate of Gross Receipts: Computation of Tax Penalty. If any person fails to make a return, the Finance Director shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total rentals in this City which are subject to the tax. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the Finance Director's possession or may come into his possession. Upon the basis of this estimate, the Finance Director shall compute and determine the amount required to be paid to the City, adding to the sum thus arrived at a penalty equal to ten percent (10%) thereof. One or more determinations may be made for one or for more than one period. (b) Manner of Computation: Offsets: Interest. In making a determination, the Finance Director may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another

period or periods, against penalties, and against the interest on underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in this chapter. (§ 1, Ord. 2259, eff. January 5, 1984)

The amount of the determinations, exclusive of penalties, pursuant to a determination under § 3-8.16, shall bear interest at the rate of one percent (1%) per month or fraction thereof, from the last day of the month following the close of the period designated in § 3-8.07. (§ 1, Ord. 2259, eff. January 5, 1984)

Any person dissatisfied with a determination of the Finance Director relative to any provision of this chapter may appeal such determination in the manner provided in Chapter 4 of Title 1 of this Code. (§ 1, Ord. 2259, eff. January 5, 1984)

Any operator or other person who fails or refuses to register as herein required or to furnish any return required to be made or who fails or refuses to furnish a supplemental return or other data required by the Finance Director, or who renders a false or fraudulent return, is guilty of a misdemeanor. Any person required to make, render, sign or verify any report who makes any false or fraudulent report, with intent to defeat or evade the determinations of an amount due required by this chapter to be made, is guilty of a misdemeanor. (§ 1, Ord. 2259, eff. January 5, 1984)

The amount of any tax or penalty imposed by this chapter shall be deemed a debt due to the City by the person required hereby to collect the same. (§ 1, Ord. 2259, eff. January 5, 1984)

All taxes and penalties received pursuant to the provisions of this chapter shall be deposited by the Treasurer in the General Fund. (§ 1, Ord. 2259, eff. January 5, 1984)

CHAPTER 9: FIRE FACILITY EQUIPMENT IMPACT FEE (REPEALED)*

CHAPTER 9: FIRE FACILITY EQUIPMENT IMPACT FEE (REPEALED)*

*Chapter 9 of Title 3, incorporating §§ 3-9.01 through 3-9.12, was repealed in its entirety by § 5, Ord. 2779, eff. July 1, 2003.

CHAPTER 10: MOBILE SOURCE AIR POLLUTION FEES

CHAPTER 10: MOBILE SOURCE AIR POLLUTION FEES

3-10.01 Intent of provisions 3-10.02 Definitions 3-10.03 Administration of vehicle registration fee 3-10.04 Legal construction