Township of North Fayette, PA PARKING TAX

Any place within the Township, whether wholly or partially enclosed or open, at which motor vehicles are parked or stored for any period of time in return for a consideration not including: (1) any parking area or garage to the extent that it is provided or leased to an occupant of a residence on the same or other premises for use only in connection with, and as accessory to, the occupancy of such residence, and (2) any parking area or garage operated exclusively by an owner or lessee of a hotel, an apartment hotel, tourist court or trailer park, to the extent that the parking area or garage is provided to guests or tenants of such hotel, tourist court or trailer park for no additional consideration.

GROSS RECEIPTS

The monetary amount of the aggregate consideration from transactions.

OPERATOR

Any person conducting the operation of a parking place or receiving the consideration for the parking or storage of motor vehicles at such parking place.

PERSON

Any natural person, partnership, unincorporated association or corporation. Whenever used in any provision prescribing a fine or penalty, the word "person," as applied to unincorporated associations, shall mean the members thereof, and as applied to corporations, shall mean the officers thereof.

TOWNSHIP

The Township of North Fayette.

TRANSACTION

The transaction involved in the parking or storing of a motor vehicle at a commercial parking place for a consideration, which transaction shall include the shuttle service provided by the facility to transport the parking customer including but not limited to shuttle transport to and from the airport.

§ 24-403 Imposition of Tax.

[Ord. 110, 11/13/1973, § 3; as amended by Ord. 133, 3/15/1977, Art. I(a)]

A tax for the revenue in the General Revenue Fund is hereby imposed upon all transactions of each operator with respect to each commercial parking place, at the rate of 5% of the gross receipts from all such transactions. No person shall conduct such transactions without complying with all the provisions of this Part and paying the tax hereby imposed.

§ 24-404 Annual License.

[Ord. 110, 11/13/1973, § 4]

No operator shall conduct the operation of a commercial parking place without obtaining for each parking place an annual license from the Secretary of the Township of North Fayette. Each operator shall obtain such license within 30 days after the effective date of this Part and annually thereafter during the month of January commencing in January, 1974, and any person who intends to begin conducting the operation of a commercial parking place, the operator shall obtain such license before beginning such operation. At each parking place, the operator shall display the license in a conspicuous location at all times. Such license shall not be transferable between one operator and another or between one parking place and another. Any operator who ceases to conduct the operation of a parking place shall notify the Treasurer and return the license applicable thereto.

§ 24-405 Records.

[Ord. 110, 11/13/1973, § 5]

Each operator shall maintain, separately with respect to each parking place, complete and accurate records of transactions and of gross receipts of all transactions. Each operator shall issue to the person paying consideration written evidence of such transactions or classes of transactions as the Tax Collector may prescribe by regulations. Where consideration in a transaction is not separately stated, the operator shall maintain such evidence and records as are necessary to segregate the consideration applicable to the transaction. Each operator shall afford the Tax Collector and his designated employees and agents access to all such records and evidence at all reasonable times and shall provide verification of the same as the Tax Collector may require.

§ 24-406 Returns and Payments.

[Ord. 110, 11/13/1973, § 6]

Each operator, upon forms prescribed by the Tax Collector shall file, on or before November 31, 1973, and quarterly thereafter on or before January 31, April 30, July 31, and October 31 of each respective year returns showing gross receipts received with respect to each parking place during the respective three-month period ending on the last day of the month preceding the month in which the return due date occurs. At the time of filing the return, the operators shall pay to the Treasurer all tax due for the period to which the return applies.

§ 24-407 Tax Collector Powers and Duties.

[Ord. 110, 11/13/1973, § 7]

The Tax Collector, on behalf of the Township, shall receive and collect the taxes, interest, fines and penalties imposed by this Part, and shall maintain records showing the amounts received and the dates such amounts were received. The Tax Collector shall adopt and enforce regulations relating to any matter pertaining to the administration of this Part, including, but not limited to, requirements for evidence and records and forms for applications, licenses and returns.

§ 24-408 Collection.

[Ord. 110, 11/13/1973, § 8]

The Tax Collector shall collect, by suit or otherwise, all taxes, interest, costs, fines and penalties due under this Part and unpaid. If for any reason, any tax is not paid when due, interest at the rate of 6% per year on the amount of unpaid tax and an additional penalty of 1/2 of 1% of the amount of unpaid tax for each month or fraction of month during which the tax remains unpaid shall be added and collected. Whenever suit is brought for the recovery of unpaid tax, the operator shall, in addition, be liable for the costs of collection as well as for interest and penalties.

§ 24-409 Violations.

[Ord. 110, 11/13/1973, § 9; as amended by Ord. 418, 1/29/2014]

Any person, partnership or corporation who or which has violated or permitted the violation of any provision of this Part, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, shall pay a judgment of not more than $600 plus all court costs. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a magisterial district judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure, at which time, in addition to any penalties, the violator shall be liable for any attorney's fees and costs incurred by the Township. Each day that a violation continues or each section of this Part which shall be found to have been violated shall constitute a separate violation.