Chapter 3-16
PARKING LOT AND GARAGE OPERATIONS TAX
Sections:
3-16-030 Rules and regulations.
3-16-040 Inspection and examination.
3-16-050 Books and records required.
3-16-060 Tax returns—Payment of tax.
3-16-070 Failure to pay tax—Revocation or suspension of licenses.
3-16-080 Disposition of tax proceeds.
3-16-010 Definitions.
For the purpose of this chapter, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed to them in this section:
“Motor vehicle” means any vehicle which is self-propelled.
“Operator” means any person conducting the operation of a parking lot or garage as defined by this chapter or receiving the consideration for parking or storage of motor vehicles at such parking place.
“Parking lot” or “garage” means any building, structure, premises, enclosure, or other place, whether enclosed or not, except a public way, within the city, where two or more motor vehicles are stored, housed, or parked for hire, charge, fee or other valuable consideration in a condition ready for use, or where rent or compensation is paid to the owner, manager or lessee of the premises for the housing, storing, sheltering, keeping or maintaining of such motor vehicles; provided, however, that said terms shall not include residential parking vehicles for single-family homes or multiple-family dwelling units wherein an arrangement for such parking is provided on a rental basis to meet the terms of the city of Harvey zoning ordinance for off-street parking, the consideration therefor being set forth in the house or apartment lease or in a separate writing between the landlord and tenants, whether the parking charge is payable to the landlord or to the operator of the parking lot or garage.
“Person” means any natural person, trustee, court appointed representative, syndicate, association, partnership, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, contractor, supplier, vendor, vendee, operator, user or owner, or any officers, agents, employees or other representative, acting either for himself or for any other person in any capacity, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular or plural is included in any circumstances. (Ord. 2662 § 1 (part), 1990)
3-16-020 Tax imposed.
A. There is 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 chapter, in the city, a tax of ten cents ($.10) for each such motor vehicle parked in or on each parking lot or garage for every twenty-four (24) hour period or any fraction thereof. Effective the first day of the month following passage of the ordinance codified in this chapter, if a motor vehicle is parked in or on a parking lot or a garage for which a charge is made on a weekly or monthly basis, the amount of tax shall be fifty cents ($.50) per week or two dollars ($2.00) per month. The parking tax herein imposed applicable for a period other than daily, weekly, or monthly, shall be computed by multiplying the sum of twenty-five cents ($.25), seventy-five cents ($.75) or two dollars and twenty-five cents ($2.25), whichever amount is applicable, by the total number of days, weeks or months in the particular time involved. The weekly tax of fifty cents ($.50) and the monthly tax of two dollars ($2.00) shall not be increased or decreased on account of Saturdays, Sundays or legal holidays falling within such weekly or monthly period of time, whether or not the motor vehicle is actually parked in or on said parking lot or garage on such days.
B. The ultimate incidence of 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 chapter shall not apply to residential off-street parking of house or apartment tenants required by the city of Harvey zoning ordinance, wherein an arrangement for such tenant parking is provided in the house or apartment 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 or garage.
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 city clerk said tax under procedures prescribed by the city council and as otherwise provided in this chapter.
E. Every person required to collect the tax levied by this chapter 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. (Ord. 2662 § 1 (part), 1990)
3-16-030 Rules and regulations.
The city council, if it deems it necessary, may make and publish in pamphlet form, for distribution to the public, rules and regulations appropriate to and in furtherance of the purpose of this chapter. (Ord. 2662 § 1 (part), 1990)
3-16-040 Inspection and examination.
The mayor or any person certified by him as his deputy or representative, may enter the premises of any parking lot or garage for inspection and examination of the number of vehicles and books and records for the proper administration of this chapter and enforcement of the collection of the tax imposed. It is unlawful for any person to prevent, hinder or interfere with the mayor or his duly authorized deputy or representative in the discharge of his duties in the enforcement of this chapter. (Ord. 2662 § 1 (part), 1990)
3-16-050 Books and records required.
It shall be the duty of every person operating a parking lot or garage in the city to keep accurate and complete books and records to which the mayor, or his deputy, or representative authorized by him, shall at all times have full access, which records shall include a daily sheet showing (a) the number of motor vehicles parked in or on each lot or garage, segregated on a daily, weekly, monthly or other basis and (b) the actual parking lot or garage tax receipts collected from all parking transactions. (Ord. 2662 § 1 (part), 1990)
3-16-060 Tax returns—Payment of tax.
A. Every person operating or conducting a parking lot or garage shall file tax returns showing tax receipts received with respect to each parking place during each monthly period ending on the last day of each month of each year, upon forms prescribed by rules and regulations of the city council, no later than the fifteenth day after the end of the reporting period. At the time of filing said tax returns, the operator shall pay over to the city clerk all taxes due for the period to which the tax return applies.
B. Any operator of a parking lot or garage, who for the preceding quarterly period has failed to pay over the proper amount of tax to the city clerk may be required by the mayor, in his discretion, to file subsequent returns and pay over the tax herein imposed on a weekly basis, in which case payments of the tax shall be made to the city clerk on or before the last day of the week succeeding the week for which the tax was due.
C. All taxes imposed by this chapter and remaining unpaid after they are due shall bear interest at a rate of two percent per month, or fraction thereof, and, in addition thereto, unless the mayor determines that the failure to pay over is not due to any fault on the part of the person required to pay over this tax, such person shall be liable for a late payment penalty of ten percent of the amount of the underpayment (Ord. 2662 § 1 (part), 1990)
3-16-070 Failure to pay tax—Revocation or suspension of licenses.
A. Whenever any person shall fail to pay any tax as herein provided, the corporation counsel shall, upon the request of the mayor, bring, or cause to be brought an action to enforce the payment of said tax in behalf of the city in any court of competent jurisdiction.
B. If the mayor, after hearing held by or for him, shall find that any person has wilfully avoided payment of the tax imposed by this chapter, he may suspend or revoke all city licenses held by such tax evader. The operator shall have an opportunity to be heard at such hearing to be held not less than five days after notice of the time and place of the hearing to be held, addressed to him at his last known place of business. Pending notice, hearing and finding, any city garage license of which he may be possessed shall be temporarily suspended. Any suspension or revocation of any license shall not release or discharge the operator of a parking lot or garage from his civil liability for the payment of the tax nor from prosecution for such offense. (Ord. 2662 § 1 (part), 1990)
3-16-080 Disposition of tax proceeds.
All proceeds resulting from the imposition of the tax under this chapter, including penalties and interest, shall be paid into the treasury of the city and shall be credited to and deposited in the corporate fund of the city. (Ord. 2662 § 1 (part), 1990)
3-16-090 Violation—Penalty.
Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with, or resisting or opposing the enforcement of any of the provisions of this chapter, except when otherwise specifically provided, upon conviction thereof shall be punished by a fine of not less than fifty dollars ($50.00), nor more than three hundred dollars ($300.00) for the first offense, and not less than one hundred dollars ($100.00), nor more than five hundred dollars ($500.00) for the second and each subsequent offense in any one hundred eighty (180) day period; provided, however, that all actions seeking the imposition of fines only shall be filed as quasi-criminal actions subject to the provisions of the Illinois Civil Practice Act (Ill. Rev. Stat, ch. 110, par. 1 et seq.). Repeated offenses in excess of three within any one hundred eighty (180) day period may also be punishable as a misdemeanor by incarceration in the county jail for a term not to exceed six months under the procedure set forth in Section 1-2-1.1 of the Illinois Municipal Code (Ill. Rev. Stat., ch. 24, par. 1-2-1.1) and under the provisions of the Illinois Code of Criminal Procedure (III. Rev. Stat. ch. 38, par. 100-1, et seq.) in a separate proceeding. A separate and distinct offense shall be regarded as committed each day upon which said person shall continue any such violation, or permit any such violation to exist after notification thereof. (Ord. 2662 § 1 (part), 1990)