§ 4.16.020. Definitions.

When used in this Chapter, the following terms shall have the following meanings:

"City" means the city of Oakland.

"Motor vehicle" means and includes, but is not limited to, any truck, automobile, trailer, motorcycle, boat or transportable structure.

"Occupancy" means the use or possession or the right to the use or possession of any space for the parking of a motor vehicle in any parking station.

"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 station under any lease, concession, permit, right of access, license to use or other agreement.

"Operator" means any person operating a parking station in the city of Oakland, including but not limited to, the owner or proprietor of such premises, lessee, sub-lessee, mortgagee in possession, licensee or any other person otherwise operating such parking station. 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 Chapter and shall have the same duties and liabilities as his or her principal. When the managing agent collects parking fees and tax on behalf of his principal and deposits the same into the principal's account in a financial institution, such principal shall be responsible for report and remitting the tax to the city. It shall be the duty of the managing agent to provide the Tax Administrator 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 Chapter 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 Chapter, be exempt from the duties and liabilities of an operator imposed under this Chapter.

"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.

"Parking Station" means and includes, but is not limited to:

1.

Any outdoor space or uncovered plot, place, lot, parcel, yard or enclosure, or any portion thereof, where motor vehicles may be parked, stored, housed or kept, for which any charge is made;

2.

Any building or structure, or any portion thereof, in which motor vehicles may be parked, stored, housed or kept, for which any charge is made.

"Person" means a natural person, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, the state of California, any political subdivision of the state of California, the United States, any instrumentality of the United States, domestic or foreign corporation, association, syndicate, society, or any group nonprofit or otherwise. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to corporations and business entities shall include the officers thereof.

"Rent" means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature and also the amount for which credit is allowed by the operator to the occupant without any deduction therefrom whatsoever.

"Return" means any declaration of income, filed or required to be filed as herein provided.

"Tax" means the tax imposed by this Chapter.

"Tax Administrator" means the Director of Finance of the city of Oakland.

(Prior code § 5-31.01)