§ 4.16.060. Collection of tax by operator—Receipt to occupant—Rules for collection schedule.

Every operator maintaining a place of business in this city as provided herein, and renting parking space in a parking station in this city to an occupant who is not exempted under Section 4.16.090, shall at the time of collecting the rent from the occupant, collect the tax from the occupant and on demand shall give to the occupant a receipt therefor. In all cases in which the tax is not collected by the operator, as aforesaid, the operator shall be liable to the city for the amount of tax due on the amount of taxable rent collected from the occupant under the provisions of this Chapter the same as though the tax were paid by the occupant in all cases of transactions upon credit or deferred payment, the payment of tax to the Tax Administrator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof at the time of actual payment.

The Tax Administrator shall have the power to adopt rules and regulations prescribing methods and schedules for the collection and payment of the tax and such methods and schedules shall provide that the fractional part of one cent shall be disregarded unless it amounts to one-half of one cent or more, in which case the amount (determined without regard to the fractional part of one cent) shall be increased by one cent.

(Prior code § 5-31.05)