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O1683 CA:JLD:pkgtax.ord\wp51\pc\df City council Meeting 6-1-93 Santa Monica, California ORDINANCE NUMBER l~ (CCS) (City Council Series) AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA MONICA ADDING CHAPTER 6.70 TO THE SANTA MONICA MUNICIPAL CODE TO ESTABLISH A PARKING FACILITY TAX THE CITY COUNCIL OF THE CITY OF SANTA MONICA DOES ORDAIN AS FOLLOWS: . SECTION 1. Chapter 6.70 is added to the Santa Monica Municipal Code to read as follows: SECTION 6.70.010. Definitions. Except where the context otherwise requires I the def ini tions in this Section govern the construction of this Chapter. (a) Motor Vehicle. "Motor vehicle" means every self-propelled vehicle operated or suitable for operation on the highway. (b) occupancy. "Occupancy" means the use or possess10n or the right to the use or possession of any space for the parking of a motor vehicle or any other purpose in a parking facility. 1 (c) Occupant. "Occupant" means a person who, for a consideration, uses, possesses or has the right to use or possess any space for the parking of a motor vehicle in a parking facility under any lease, concession, permit, right of access, license to use or other agreement or otherwise, whether voluntarily or involuntarily. Occupant shall be deemed to include any person required to pay any valet or service.labor charge in connection with the parking of motor vehicles on public or private property and any person required to pay a charge for the occupancy of parking space by another person by means of validation or otherwise. (d) Operator. "Operator" means the person who conducts a parking facility, whether in the capacity of owner, lessee, mortgage in possession, licensee, valet or other service supplier or any other capacity. When the operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for purposes of this article and shall have the same duties and liabilities as 2 his principal. When the managlng agent collects parking fees and tax on behalf of his or her principal and deposits the same into the principal's account ln a financial institution, such principal shall be responsible for reporting and remitting the tax to the city. It shall be the duty of the managing agent to provide the Director of Finance with the name and address of each principal who will be responsible for reporting 'and remitting the tax to the city. Compliance with the provisions of this article by either the principal or the managing agent shall be considered to be compliance by both. A person who qualifies as an operator shall not, by reason of being exempt from the tax imposed in this article, be exempt from the duties and liabilities of an operator imposed under this article. (e) Parking Heter. "Parking meter" means, any device which, when the recording device thereof is set in motion, or immediately following the deposit of any coin, shall register the period of time that any motor vehicle may be parked adjacent thereto. 3 (f) parking Facility. "parking facility" means any outdoor space or uncovered plot, place, street, lot, parcel, yard or enclosure, or any portion thereof, or any building or structure, or any portion thereof, where or in which a motor vehicle may be parked, stored, housed or kept, for which any charge is made. (g) Person. "Person" means any natural person, partnership, joint venture, joint stock company, corporation, estate, trust, business trust, receiver, administrator, executor, assignee, trustee in bankruptcy, firm, company, association, club, syndicate, society, municipal corporation, the state of California, political subdivision of the state of California, the United states, instrumentality of the United states, or any group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise. (h) parking Fee. "Parking fee" means the consideration charged, whether or not received, for the occupancy or use of space in a parking facility valued in money, whether received in money, goods, labor or otherwise, 4 ... including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom. The parking fee shall be deemed to include the total charges required to be paid by an occupant, including, but not limited to, any valet or service labor charge in connection with the use or occupancy of parking space on public or private property. Nothing shall be construed to mean that a parking fee is charged to the occupant of space in a parking facility for . the sale of petroleum products, automobile parts or other tangible personal property, the rendering of services, including car wash services, totally unconnected with the use or occupancy of parking space, or where parking space lS provided to the occupant as a compliment from the operator and where no consideration is charged to or received from any other person. Section 7.60.020. parking Facility Tax. On or after July 1, 1993, there is hereby imposed a tax upon every person in the City who occupies a parking facility or who lS obligated to pay a parking fee. The tax 5 -.. imposed by this Chapter shall be at the rate of ten percent (10%) of the total parking fee charged by the operator for use of the parking facility. Section 6.70.030. collection. (a) On or after the effective date of this Chapter, every operator or per~on recei ving any payment for use of a parking facility shall collect the amount of the tax imposed by this Chapter from the person paying the parking fee or who is obligated to pay the parking fee. (b) Unless otherwise prohibited by law, every person occupying a parking space in a parking facility shall be required to pay the tax imposed by this Chapter to the operator or the person collecting the parking fee. If the parking fee is paid in installments, or if an amount paid is less than the full amount of the parking fee and tax accrued at the time of paYment, a~ proportionate share of the tax shall be deemed to have been paid with each such partial payment or installment. (c) The taxes required to be collected pursuant to this Chapter shall be deemed to be 6 held in trust by the operator or the person required to collect the tax on behalf of the City until the taxes are remitted to the City as required by this Chapter and shall constitute a debt owed by the operator to the city. section 6.70.040. Reports and Tax Remittance. (a) The person or operator collecting or obligated ~o collect any parking facility tax pursuant to this Chapter, shall prepare a report upon such forms and setting forth such information as the Director of Finance may prescribe and require to carry out the purposes of this Chapter. (b) The person or operator collecting or obligated to collect any parking facility tax shall report the amount of parking fees collected and, the tax required to be collected along with a remittance of the tax. (c) The reports and tax remittances of parking facility taxes shall be due no later than the twenty-fifth day following the end of each calendar quarter and shall cover the just ended calendar quarter. For purposes of this 7 Chapter, the calendar quarters begin January 1, April 1, July 1 and October 1 of each year and end the last day of March, June, September and December of each year. Section 6.70.050. Interest and Penalties. If any person fails or refuses to remit to the Director of Finance the tax required to be collected by this Chapter, there shall be added to such tax a penalty of ten percent (10%) of the amount of the tax due for each thirty days that the tax is unpaid. If the tax due remains unpaid for a period of ninety (90) days or longer, in addition to the penalty prescribed by this section, the person owing the tax shall pay to the City interest on the amount due from the date the tax was due, in the amount determined by the Director of Finance as equal to the City's actual rate of return on its invested funds. Section 6.72.060. Failure to Collect and Report Tax. If any person shall fail or refuse to collect the parking facility tax or to make, 8 within the time provided in this Chapter, any report or remittance required by this Chapter, the Director of Finance shall proceed in such manner as he or she may deem best to obtain facts and information on which to estimate the tax due. As soon as the Director of Finance ... shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to collect the same and to make such report or remittance, the Director of Finance shall proceed to determine and assess against such person the tax and penalties provided for by this Chapter and shall notify such p19rson by mail sent to his or her last known place of address of the total amount of such tax including interest and penalties, and the total amount thereof shall be payable within ten days from the date of such notice. Section 6.72.070. Records. It shall be the duty of every person liable for the collection and payment to the Ci ty of any tax imposed by this Chapter to keep and preserve, for a period of two years, 9 Section 6.72.080. cessation of Business. Whenever any person required to collect and pay to the City a tax under this Chapter shall cease to operate or otherwise dispose of his or her business, any tax payable hereunder to the City shall become immediately due and payable and such person shall immediately make a report and pay the tax due. Section 6.72.090. Exceptions. No tax shall be payable hereunder In any of the following instances: (a) On the parking fee paid by any federal, State of California, or City of Santa Monica, official or employees when on official business provided that a tax exempt certificate is executed no later than the time when payment of the parking fee is due, on a 10 form to be provided by the Director of Finance. (b) On the parking fee deposited in any parking meter owned or operated by the city. (c) On the parking fee paid for any City preferential parking permit. (d) On the parking fee paid as part of any residential dwelling unit lease, rental agreement or obligation, including on the parking fee paid as part of any hotel, motel or other lodging facility occupancy, but only when the length of the occupant's stay exceeds thirty (30) consecutive days in the hotel, motel or other lodging facility. section 6.72.100. penalty. Any person violating or failing to comply with any of the provisions of this Chapter, shall upon conviction thereof, be guilty of a misdemeanor and shall, in addition to any jail sentence, be fined not more than five hundred dollars. Each violation of this Chapter shall constitute a separate offense. Any conviction for violation of this Chapter shall not relieve any person from the payment, 11 ~ collection or remittance of the parking facility tax as provided in this Chapter. section 6.72.110. Director of Finance-- Powers and Duties. It shall be the duty of the Director of Finance to ascertain the name of every person operating a parking facility in the City of Santa Monica, liable for the collection of the ~ tax levied by this ordinance, who fails, refuses or neglects to collect the tax or to make, within the time provided by this ordinance, the reports or remittances required herein. In addition to any other remedy or proceeding, the Director of Finance is authorized to request that the City Attorney commence any proceeding as may be appropriate to obtain payment of any tax, including penalty and interest, as may be due the City under this Chapter. SECTION 2. Any provision of the Santa Monica Municipal Code or appendices thereto inconsistent with the provisions of this Ordinance, to the extent of such inconsistencies and no further, are hereby repealed or modified to that extent necessary to affect the provisions of this ordinance. 12 SECTION 3. If any section, subsection, sentence, clause, or phrase of this Ordinance is for any reason held to be invalid or unconsti tutional by a decision of any court of any competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The city Council hereby declares that it would have passed this Ordinance; and each and every section, subsection, sentence, clause, or phrase not declared invalid or unconstitutional without regard to whether any portion of the Ordinance would be subsequently declared invalid or unconstitutional. SECTION 4. The Mayor shall sign and the City Clerk shall attest to the passage of this Ordinance. The City Clerk shall cause the same to be published once in the official newspaper within 15 days after its adoption. This Ordinance shall become effective upon its adoption pursuant to Santa Monica Municipal Charter section 619. APPROVED AS TO FORM: \, Q~ \~~~ ,. ~/~~ ,/ JOSEPft. LAW ENCE ~ing city Attorney 13 Adopted and approved this 1st day of June, 1993. ~ ~L Mayor I hereby certify that the foregoing Ordinance No. 1683(CCS) was duly and regularly introduced at a meeting of the City Council on the 25th day of May 1993; that the said Ordinance was thereafter duly adopted at a meeting of the City Council on the 1st day of June 1993 by the following Council vote: Ayes: Councilmembers: Abdo, Genser, Olsen, Vazquez Noes: Councilmembers: Greenberg, Holbrook, Rosenstein Abstain: Councilmembers: None Absent: Councilmembers: None ATTEST: >__ .J ., . City Clerk