[Adopted 12-19-2005 by Ord. No. O-15-17]
This article shall be known and may be cited
as the "Parking Tax Ordinance."
A.
COMMERCIAL PARKING PLACE or PARKING PLACE
(1)
(2)
CONSIDERATION
GROSS RECEIPTS
MONTH
OPERATOR
PERSON
SECRETARY
TOWNSHIP
TRANSACTION
TREASURER
Definitions. As used in this article, unless the context
indicates clearly a different meaning, the following words and phrases
shall have the meanings set forth below.
Any place within College 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:
Any parking area or garage to the extent that
it is provided or leased to occupants 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
Any parking area or garage operated exclusively
by an owner or lessee of a 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.
Refers to consideration received upon an express or implied
contract or under a lease or otherwise, whether or not separately
stated, and whether or not paid, provided or allowed by the person
on whose behalf the motor vehicle is parked or stored or by some other
person.
The monetary amount of the aggregate consideration from transactions.
A calendar month.
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.
Any natural person, partnership, unincorporated association,
firm or corporation. Whenever used in any provision prescribing a
fine or a penalty, the word "person," as applied to partnerships,
shall mean the partners thereof; as applied to unincorporated associations,
shall mean the members thereof; and as applied to corporations, shall
mean the officers thereof.
The Township Secretary or Secretary-Treasurer to the Council
of College Township, Centre County, Pennsylvania.
Township of College.
The transaction involved in the parking or storing of a motor
vehicle at a commercial parking place for a consideration.
The Township Treasurer or Secretary-Treasurer to the Council
of College Township, Centre County, Pennsylvania.
B.
Word usage. The terms "hotel," "tourist court," and
"trailer park" are used herein as defined in the appropriate township
zoning ordinance of College Township; the term "residence" means any
building designed and used for living or sleeping purposes, other
than a hotel, tourist court or trailer park.
A tax for general revenue purposes is hereby
imposed upon all transactions of each operator with respect to each
commercial parking place, at the rate of 0% of the gross receipts
from all such transactions received upon and after the effective date
of this article. No person shall conduct such transaction without
complying with all the provisions of this article and paying the tax
hereby imposed.
No operator shall conduct the operation for
a commercial parking place without obtaining for each parking place
an annual license from the Township Secretary within the time specified.
Any operator not possessing such license within 30 days after the
effective date of this article, and any person who intends to begin
conducting the operation of a commercial parking place 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 licenses 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 Township Secretary and return the license applicable thereto.
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 Township Treasurer 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 Treasurer 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 Treasurer
may require.
Any person desiring to conduct or continue to
conduct any parking lot which charges a fee for parking shall file
with the Township Secretary an application for a permit on forms provided
by the Township. Every permit shall be issued in duplicate. The original,
to which the Township seal shall be affixed, shall be given to the
person applying for the permit, and the duplicate shall be kept on
file by the Township Secretary in the Township municipal offices.
Every person to whom a permit shall have been issued shall, on or
before the 15th day of each month, prepare
and file a return with the Township Secretary showing a computation
of the tax due for the preceding calendar month on forms to be supplied
by the Township; and, at the same time, shall pay over to the Township
Secretary the entire amount of the tax due.
The Treasurer, on behalf of the Township, shall
receive and collect the taxes, interest, fines and penalties imposed
by this article and shall maintain records showing the amounts received
and the dates such amounts were received. The Treasurer is hereby
authorized to examine the books, records and agreements of any person
filing a return in order to verify the accuracy of any return made,
or, if no return was made, to ascertain the tax due.
The Treasurer shall collect, by suit or otherwise,
all taxes, interests, costs, fines and penalties due under this article
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% 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. All taxes, interest and penalties collected
or recovered shall be paid into the township treasury as general revenue
to be used for general revenue purposes.
Any person violating or failing to carry out
any of the provisions or requirements of this article or of neglecting,
failing or refusing to furnish complete and correct returns or to
pay over any tax levied by this article at the time required, or of
knowingly making any incomplete, false or fraudulent return, or of
doing or attempting to do anything whatever to avoid the payment of
the whole or any part of the tax imposed under this article shall
be liable to a fine or penalty not exceeding $100 for each and every
offense, and the costs of prosecution thereof, and, in default of
payment of any such fine and costs, to imprisonment in the county
jail for not more than 30 days, provided that such fine or penalty
shall be in addition to any other penalty imposed by any other section
of this article.
This article is enacted under the authority
of the Act of June 25, 1947, (P.L. 1145) and its amendments and supplements.
This article shall be effective from the first day of January, 2006.
