§ 3.36.030. Collection procedure

The excise tax authorized by this chapter shall be collected by the parking operator and the city clerk as follows:

A.

Any parking operator who engages in the operation of a business of leasing parking spaces or parking rights within the city on or after the effective date in which said leasing of parking spaces or parking rights would be subject to the excise tax imposed by this chapter shall first obtain a license from the city clerk authorizing said person to do so. Said license shall be known as a "parking operator license" and shall be in addition to any other license, permit or entitlement required of said person by the ordinance and resolution of the city.

B.

The city clerk shall adopt and administer procedures for the issuance of parking operator licenses which are not inconsistent with the provisions of this chapter. An application fee of not more than $5.00 as determined by the city clerk, may be collected by the city clerk to reimburse the city for its reasonable administrative costs incurred in the issuance of such license.

C.

Each parking operator license issued by the city clerk shall be for a period commencing on June 1 in each calendar year, or such later date in that calendar year or in the subsequent calendar year upon which said license is issued by the city clerk, shall expire at 5:00 p.m. on May 31 of the next calendar year unless sooner renewed by the operator subject to the collection of the excise tax imposed by this chapter.

D.

Prior to engaging in the leasing of vehicular parking spaces subject to the tax imposed by this chapter, each parking operator who has obtained a parking operators license from the city clerk shall also obtain from the city clerk a supply of preprinted documents entitled "short-term parking license" which shall be and affixed by the parking operator, or their employees, in the manner prescribed by the city clerk, to the windshield of each vehicle whose parking within the city shall subject the short-term parker to the tax imposed by this chapter. Each such "short-term parking license" shall be affixed to the vehicle at the same time that the tax is provided for in this chapter is collected by the parking operator or his employee from the person operating the vehicle which is being parked.

E.

Each such short-term parking license provided to a parking operator shall be numbered sequentially by the city clerk, shall specify the day and the calendar week in which said license may be issued by the parking operator, and shall include a blank for the insertion in writing by the parking operator of the date for which said license tax was collected by the parking operator if not so dated by the city clerk. Said short-term parking license shall be valid only for the day and calendar week specified in said license and shall not be affixed to any vehicle other than a vehicle owned by the short-term parking license to the windshield of a vehicle by the parking operator shall constitute evidence that the short-term parker operating said vehicle has paid the excise tax imposed by this chapter for the date specified in said license.

F.

The city clerk shall retain a record of each short-term parking license that is obtained by said parking operator.

G.

Each person holding a parking operator's license shall file with the city clerk a weekly report ("a parking operator's report"), on a form prescribed by the city clerk, listing the total amount of excise taxes imposed by this chapter upon the person who has leased parking spaces or rights from the operator during the previous calendar week (such week starting on Monday and ending on the following Sunday) under circumstances in which the person leasing said parking space or rights has become subject to the tax imposed by this chapter.

H.

The parking operator's report shall include an account of all such excise taxes which have been collected by the operator pursuant to this chapter, and shall also list such amounts of tax which are being held by the operator for payment to the city. At the time of the filing of such report, the parking operator shall also return to the city all short-term parking licenses which were issued to the parking operator by the city clerk and were not affixed by the parking operator on vehicles as required by subsection D, above, or, in the alternative, the parking operator shall pay the city clerk the sum of $1.00 for each unused license which is not so returned to the city clerk, with the parking operator's report.

I.

The parking operator's report shall be filed with the city clerk by the person liable for the collection of said tax not later than three days following the last day of the calendar week when said tax was collected. At the same time as filing said report, the parking operator shall also pay to the city clerk, for transmission to the city treasurer, all excise taxes imposed by this chapter which were collected, or should have been collected, by the parking operator.

J.

If a tax is collected by a parking operator, or should have been collected by a parking operator, and is not paid in full to the city clerk when it is due, a penalty payment of ten percent shall be added to said tax and collected by the city clerk. In addition to said penalty of seven percent per annum, simple interest, until paid to the city in full. Said penalty and interest shall also apply to any sum owed to the city by the parking operator for unused short-term parking licenses that are not returned to the city clerk as provided in subsection I above.

K.

The excise tax imposed by this chapter and collected by a parking operator, or which should have been collected by the parking operator in accordance with this chapter, together with all other applicable monetary obligations, penalties and interest prescribed by this chapter, shall be a civil obligation owed by the parking operator to the city which may be collected by the city in a manner provided by law for the collection of taxes or debts owed to the city.

L.

Each parking operator shall provide the city clerk, city police and authorized city employees with reasonable access to the portion of the business premises open to members of the public and upon which the short-term parking is being conducted for the purpose of permitting the city clerk, city police or authorized city employees to ascertain if:

1.

Each short-term parker subject to the payment to the excise tax imposed by this chapter is paying said tax as provided herein, and

2.

To ascertain if each parking operator is collecting said tax and affixing the short-term parking license to parked vehicles in accordance with the requirements of this chapter and the procedures prescribed hereunder by the city clerk. Said inspection shall be made only during the hours in which said business is being conducted on the property and the property is open to members of the public who are using it for parking. As used herein, "authorized city employee" shall mean an employee of the city who has been authorized by the city council or city clerk to perform such inspections, the purpose of enforcement of this chapter.

M.

No person who has previously failed to pay the city clerk the amount of excise tax imposed by this chapter when said tax was due shall be entitled to obtain a "parking operator license" from the city or to operate short-term parking lot on any lot or parcel within the city until the full amount of said excise tax, together with all penalties thereon, has been paid the city clerk. If one or more of the owners of a lot or parcel ahs failed to pay such excise tax to the city in connection with short-term parking which occurred on said lot or parcel, it shall be unlawful for any person, including a co-owner or lessee of the delinquent owner, to use the lot or parcel upon which the parking occurred as a short-term parking lot until the delinquent excise tax, together with all penalties thereon, has been paid to the city clerk or until such time as the owner or owners owing the delinquent tax to the city no longer have an ownership interest in said lot or parcel.

(Ord. No. 342)