Title
Amending Chapter 19-1200 of The Philadelphia Code, entitled "Parking Tax," to provide for a tax on valet parking transactions, under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1200 of The Philadelphia Code is amended to read as follows:
CHAPTER 19-1200. PARKING TAX.
§19-1201. Definitions.
In this Chapter the following definitions apply:
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(3) Operator. Any person[s] conducting or operating a parking facility, and any Valet Parking Operator as defined in Section 9-601 of this Code.
(4) Transaction. The act of parking or storing a motor vehicle in or on a parking facility in the City or any valet parking as defined in Section 9-601 of this Code, for a financial consideration, or its equivalent, under an express or implied contract .
§19-1202. Imposition and Rate of Tax.
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(b) There is hereby imposed upon every person parking or storing a motor vehicle in or on any parking facility in the City, and upon every person who leaves a motor vehicle with a valet for parking in the City, on July 1, 1989 and thereafter, a tax of fifteen percent (15%) of the amount charged for the transaction, which tax shall be collected by the operator from the person parking or storing the vehicle, and shall be paid over to the City as provided herein. Pursuant to regulations to be issued by the Department, a valet parking operator shall be entitled to a credit against amounts remitted to the Department pursuant to Section 19-1203 in an amount equal to any parking tax paid by the valet parking operator to the operator of a parking facility on account of the parking of any motor vehicles with respect to which the valet parking operator collected and remitted a parking tax under this Section.
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§19-1204. Books and Records.
(1) Every operator [of a parking facility] shall keep accurate books and records to which the De...
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