City of Washington, PA
Washington County
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Table of Contents
Table of Contents
[Adopted by Ord. No. 1826]
This article shall be known and may be cited as the "City of Washington Parking Lot and Garage Operations Tax Ordinance."
For purposes of this article, whenever any of the following words, terms or definitions are used, they shall have the meanings ascribed to them in this section:
MOTOR VEHICLE
Any vehicle that is self-propelled.
OPERATOR
Any person conducting the operation of a parking lot or garage, as defined by this article, or receiving consideration for parking or storage of motor vehicles at a parking place.
PARKING LOT OR GARAGE
Any building, structure, premises, enclosure or other place, whether enclosed or not, except a public way, within the City of Washington, where four 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 housing, storing, sheltering, keeping or maintaining of such motor vehicles.
PERSON
Any natural person, trustee, court-appointed representative, educational institution, syndicate, association, partnership, limited-liability company, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, or any other entity recognized by law as the subject of rights and duties.
TREASURER
The Treasurer of the City of Washington.
A. 
There is imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the City of Washington a tax based upon the parking charge or fee imposed by the operator for each motor vehicle parking in or upon each parking lot or garage in the amount of _____.
B. 
The tax imposed by this article for the privilege of parking is as follows:
Time Period
Parking Charge or Fee Imposed by Operator
Tax Amount
24 hours or less
$3 or less
$0
24 hours or less
$3.01 to $4.99
$0
24 hours or less
$5 to $11.99
$0
24 hours or less
$12 or more
$0
Weekly
$15 or less
$0
Weekly
$15.01 to $24.99
$0
Weekly
$25 to $59.99
$0
Weekly
$60 or more
$0
Monthly
$60 or less
$0
Monthly
$60.01 to $99.99
$0
Monthly
$100 to $239.99
$0
Monthly
$240 or more
$0
C. 
The tax imposed by this section shall not apply to: 1) residential off-street parking of house or condominium occupants, wherein an arrangement for parking is provided in the house or apartment lease in a written agreement between the landlord or tenant; 2) residential parking provided for condominium occupants pursuant to a written agreement between the condominium association and the owner, occupant or guest of a unit owner, whether the parking charge is payable to the landlord, condominium association, or to the operator of the parking lot or garage.
D. 
The amount of the tax due under this article shall be computed exclusive of any federal, state or municipal taxes imposed.
E. 
The ultimate incidence of and liability for payment of the tax is on the person who seeks the privilege of occupying space in or upon the parking lot or garage.
Every operator shall apply for registration as a tax collector with the Treasurer no later than 30 days after commencing business or 30 days after the effective date of this article, whichever occurs later. Application for registration shall be made to the Treasurer by use of the form furnished by the Treasurer for that purpose and shall contain such information as the Treasurer may reasonably require.
A. 
It shall be the duty of every operator to keep accurate and complete books and records to which the Treasurer shall at all times have full access. These books and records shall include all cash register or other receipts required by this article, all tickets and voided tags, and a daily sheet for each location showing: 1) the number of motor vehicles parked in or on each lot or garage, segregated on a daily, weekly, monthly or other basis, and also segregated by the amount of the charge or fee imposed for parking; and 2) the actual parking lot or garage tax receipts collected from all parking transactions.
B. 
All books and records required by this section shall be retained for not less than four years after the end of the calendar year in which they are created; provided, however, that an operator on an annual basis may request approval from the Treasurer to discard tickets or tags that were issued more than one year earlier, and the Treasurer shall grant approval if he or she determines that the operator's books and records satisfy the requirements of this article.
A. 
It shall be the duty of every operator to issue to all persons seeking the privilege of parking a motor vehicle on a daily basis a distinctive ticket in the form and manner provided by this section. Tickets shall be issued by the operator in numerical sequence.
B. 
Each ticket issued by an operator shall indicate the name of the operator and the address of the parking lot or garage upon or in which the motor vehicle is parked. Unless the parking lot or garage is equipped with an automated ticket dispenser which triggers the opening of a gate, tickets shall consist of three parts: one part shall be issued by the operator to the recipient; one part shall be retained by the operator, who shall indicate on the back thereof the time of arrival and departure of the motor vehicle; and one part shall be attached to the parked motor vehicle for the purpose of identification. All three-part tickets shall contain the same serial number on each part of the ticket.
C. 
It shall be the duty of every operator to issue a receipt to all persons seeking the privilege of parking a motor vehicle on a daily basis. The receipt shall indicate the parking charge paid and the amount of tax paid. The operator shall maintain records showing the number of motor vehicles parked, the total charges paid and the amount of tax collected for each range of parking charges described in § 325-73.
D. 
Every operator shall require a tag to be attached to each motor vehicle that is permitted to park on a weekly or monthly basis or other basis longer than one day. Each tag shall show the name of the operator and address of the parking lot or garage upon or in which the motor vehicle parked; an identification number; the number and issuing state of the license plate of the parked motor vehicle; and whether the motor vehicle is parked on a weekly or monthly or other basis longer than one day, indicating starting and ending dates of the week, month or other period. Tags shall be issued by the operator in numerical sequence.
E. 
The operator shall keep a book record of all tags issued, showing each tag's date of issuance, identification number and parking charge imposed. The operator shall remove or cause to be removed and shall void each tag at the end of the week, month or other applicable period and shall cause a new tag to be attached to the motor vehicle at the beginning of each new period.
A. 
On or before the last day of each calendar month, every operator shall file with the Treasurer a remittance return and remit all tax due for the preceding calendar month. The return shall be filed on a form prescribed by the Treasurer, containing such information as the Treasurer may reasonably require.
B. 
Operators may retain a commission of 1/2% of the parking tax they collect to reimburse themselves for expenses incurred in connection with collecting, accounting for and remitting the tax. This commission shall not be allowed for taxes not timely remitted to the Treasurer or for periods during which an operator is not in compliance with the tickets, tag or receipt requirements contained in this article.
C. 
In addition to any other information required by the Treasurer, every operator shall report on the remittance return the total amount of charges collected from recipients during the preceding calendar month for the privilege of parking a motor vehicle in or upon a parking lot or garage located in the City of Washington.
The Treasurer and the City of Washington Parking Manager, by and through the City Council of the City of Washington, is authorized to adopt, promulgate and enforce rules and regulations pertaining to the administration and enforcement of this article.
Any person violating any of the provisions of this article shall be fined not less than $50 nor more than $300 for each offense. Every day such violation continues shall constitute a separate and distinct offense.