[Adopted 1-20-2005 by Ord. No. 1162]
As used in this article, the following terms shall have the meanings indicated:
- Borough of Homestead.
- COMMERCIAL BUSINESS
- Dealing in or selling goods, food, sundries, wares or merchandise at retail or wholesale. The term “commercial business” includes, without limitation, restaurants.
- PARKING LOT
- Any off-street area owned, leased, licensed, used or otherwise controlled by a commercial business for the primary purpose of parking of motor vehicles by customers or employees of the commercial business.
- PARKING SPACE
- Any space designated for parking of a motor vehicle in a parking lot.
- The elected Tax Collector for the Borough, unless the Council of the Borough appoints another person to collect the commercial parking privilege tax, in which case the term "Collector" shall mean the person so appointed.
- Any natural individual, partnership, joint venture, limited partnership, company, limited liability company, association, corporation, professional corporation, limited liability corporation or other legal entity.
- TAX YEAR
- The twelve-month period beginning the first day of January of any given year.
There is hereby levied, assessed and imposed for the 2005 tax year and each tax year thereafter, an annual commercial parking privilege tax upon every person engaged in a commercial business that has one or more parking lots within the Borough during the tax year, and each such person shall pay the commercial parking privilege tax.
The tax levied hereunder shall be imposed for the tax year 2005 and for each tax year thereafter.
The commercial parking privilege tax levied, assessed and imposed under this article is $25 per parking space of the commercial business.
[Amended 12-11-2014 by Ord. No. 1229-2014]
Except as provided in Subsection C, below, the commercial parking privilege tax for the 2005 tax year shall be due at the office of the Collector on March 31, 2005, and the commercial parking privilege tax for each tax year thereafter shall be due at the office of the Tax Collector on March 31 of the tax year. If, in any tax year, the date on which the commercial parking privilege tax is otherwise due is a Saturday, Sunday or Borough holiday, the commercial parking privilege tax for that tax year shall be due on the next Borough business day.
If a person begins to engage in a commercial business within the Borough after the first day of a tax year, the person shall pay an amount of commercial parking privilege tax prorated based upon the calendar quarters, or parts thereof, remaining in the tax year as of the date of beginning of the commercial business. If the date of beginning of the commercial business occurs after the commercial parking privilege tax due date established in Subsection B, above, then the commercial parking privilege tax shall be due at the office of the Collector on the date of registration.
The commercial parking privilege tax shall be deemed to be delinquent if not paid at the office of the Collector on the date it shall become due.
The Collector shall not issue a certificate of registration to any person who fails to pay the commercial parking privilege tax upon registration when required to do so.
Failure to pay the commercial parking privilege tax on the date it becomes due, or any penalty or interest due on the commercial parking privilege tax, shall be a violation of this article.
Every person who is engaged in a commercial business within the Borough, or who desires to continue to do so, or who hereinafter begins to do so, shall, on or before the commencement of the tax year or prior to so engaging in such tax year, make application for registration with the Collector, unless he, she or it has previously registered. Such registration need be made only once by the completion of an application furnished by the Collector. Each application for registration shall be signed: in the case of a natural individual, by the natural individual; in the case of a partnership, limited partnership or joint venture, by the managing member thereof, and in the case of an association, company, limited liability company, corporation, professional corporation or limited liability corporation or other legal entity, by an officer thereof. Each applicant shall receive a certificate of registration from the Collector, which shall not be assignable. In the case of loss, defacement or destruction of any certificate, the person to whom the certificate was issued shall apply to the Collector for a new certificate, for which a fee of $2 shall be charged.
No person who is required to register by this section shall engage in a commercial business prior to registering and obtaining a certificate of registration.
If any elected or appointed officer or employee of the Borough learns of any person who is engaged in a commercial business within the Borough without having registered as required in this section, he or she shall forward the name to the Collector, who shall then add the name of the person so reported to the tax roll.
If the Collector learns of any person who is engaged in a commercial business within the Borough without having registered with the Collector, the Collector shall add the name to the tax roll.
Any failure by a person required to do so to register or to have a certificate of registration, and any person's engaging in a commercial business without registering and having obtained a certificate of registration shall be deemed a violation of this article.
The Collector shall give to all persons covered by this article a notice of commercial parking privilege tax due for tax year 2005 and for each tax year thereafter. The persons covered by this article shall return this notice along with the amount of the commercial parking privilege tax to be paid to the Collector. Failure of the Collector to give or the person covered by this article to receive the notice required by this subsection shall not excuse the person from paying the commercial parking privilege tax where and when due under § 236-91.
It shall be the duty of the Collector to collect and receive the commercial parking privilege taxes, penalties, interest and fines imposed by this article; to keep a record showing the amount received by the Collector from each person paying the commercial parking privilege tax, penalty, interest or fine, and the date of such receipt; to administer the provisions of this article, and to enforce the provisions of this article.
The Collector is hereby authorized and directed to make and to keep such records; to prepare such forms; to prescribe, adopt and enforce such rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including rules or regulations for the reexamination and correction of notices and payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred; to make reasonable investigation to verify the accuracy of any payment made or the reason for nonpayment, and to take such other measures as may be necessary or convenient to carry this article into effect.
The Collector shall put all taxes, interest and penalties collected or received under the provisions of this article into the treasury of the Borough for the use and benefit of the Borough.
In addition to any other remedy available to the Borough or Collector under this article, all taxes, penalties, interest and fines imposed by this article shall be recoverable by the Collector or Borough as other debts are recoverable.
All delinquent commercial parking privilege taxes, penalties and interest under this article shall be collected by the Collector or Borough as other delinquent taxes, penalties and interest are now collected, with the assistance of the Borough Solicitor, when requested.
An additional 10% of the amount of the commercial parking privilege tax shall be added to any commercial parking privilege tax that is delinquent and shall be collected by the Collector.
Delinquent commercial parking privilege taxes due under this article shall bear interest at the rate of 0.5% per month or fractional part of a month from the day they are due and payable until paid.
Any person convicted by a District Justice of violating any provisions of this article shall be sentenced to pay to the Borough in addition to the delinquent tax, penalty and interest, if any, an amount not exceeding $1,000, or $50 per day from the first date of violation until the date of compliance, whichever is greater, along with cost of prosecution, including attorney's fees, and, in default of payment of such fine, costs and fees, to be imprisoned for a period not to exceed 30 days.