§ 4.16.040. Charges subject to tax.

Latest version.

The term "rent" as defined in Section 4.16.020, 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 of occupancy of parking space; provided that nothing herein shall require the payment of parking tax on the sale of petroleum products, automobile parts, or the like, or the rendering of services (including car wash services) totally unconnected with the use or occupancy of parking space.

(Prior code § 5-31.03)

                    
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