§ 3.36.010. Imposition of tax

Latest version.

An excise tax is imposed by the city upon the privilege of leasing vehicular parking spaces or rights on private property within the city for the parking of motor vehicles for periods of 27 consecutive days or less. The tax shall be paid by each person who desires to exercise said privilege (a "short-term parker") and shall be collected by person or persons who is engaged in operation of the business of leasing said parking spaces ("the parking operator") in the provision of this chapter.

(Ord. No. 342)

                    
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