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HomeMy WebLinkAboutORDINANCES-1989-013-O-891-13-89 1-18-89 13-0-89 AN ORDINANCE Adding a New Section 3-2-15 to the Municipal Occupation Taxes Ordinance, Providing for a tax upon the Privilege of Parking in Parking Lots, Parking Areas, or Garages is BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That Title 3, Chapter 2 of the City Code of the City of Evanston be and it is hereby further amended by adding new sections 3-2-15 through 3-2-15-9 as follows: 3-2-15: MUNICIPAL PARKING TAX: 3-2-15-1: DEFINITIONS: For purposes of the taxes enumerated in this Section, the following definitions shall apply: "Motor Vehicle" means any vehicle which is self-propelled, but not operated upon rails. "Operator" means any person conducting the operation of a parking lot, parking area, or garage, as defined by this chapter, or receiving the consideration for parking or storage of motor.vehicles at such parking place. • "Parking Lot", "Parking Area" or "Garage" means any building, structure, premises, enclosure, or other place, whether enclosed or not except a public way, within the City of Evanston where four or more motor vehicles are stored, housed, or parked for hire, charge, fee, or other valuable consideration in a condition ready for use, or where rent or compensation is paid to the owner, manager, or lessee of the premises for the housing, storing, sheltering, keeping, or maintaining of such motor vehicles; provided, however, that said terms shall not include residential parking provided for single-family homes or multiple -family dwelling units wherein an arrangement for such parking is provided on a rental basis to meet the terms of the Evanston Zoning Ordinance for off-street parking, the consideration therefor being set forth in the house or apartment lease or in a separate writing between the landlord and tenant, whether the parking charge is payable to the landlord or to the operator of the parking lot or garage. Provided that nothing in this section shall be construed as applying to off-street parking of passenger vehicles with seating capacity of not more than seven passengers on vacant property maintained for the accommodation of patrons or employees of business establishments or occupants of residential units, where such parking is permitted without supervision by paid attendants and is required by the Zoning Ordinance. • "Person" means any natural person, firm, co -partnership, association, or corporation. 3-2-15-2: TAX IMPOSED: (A) There is hereby levied and imposed upon the use and -1- 13-0-89 privilege of parking a motor vehicle in or upon any parking lot, parking area, or garage, as defined in this chapter, in the City of Evanston, a tax of five cents for each motor vehicle parked in or on each parking lot, parking area, or garage for every twenty -four-hour period or any fraction thereof. If a motor vehicle is parked in or on a parking lot, parking area, or garage for which a charge is made on a weekly, monthly, quarterly, or annual basis, the amount of tax shall be twenty-five cents per • week, one dollar per month, three dollars per quarter, or twelve dollars per year. The weekly, monthly, quarterly, or annual tax shall not be increased or decreased on account of Saturdays, Sundays, or legal holidays falling within such weekly, monthly, quarterly, or annual period, whether or not the motor vehicle is actually parked in or on said parking lot, parking area, or garage on such days. (B) The ultimate incidence of, and liability for, payment of said tax is to be borne by the person who seeks the privilege of occupying space within said parking lot, parking area, or garage, said person hereinafter referred to as "recipient". (C) The tax herein levied shall be paid in addition to any and all other taxes. It shall be the duty of the operator of every parking lot, parking area, or garage to secure said tax from the recipient of the parking privilege and to pay over to the Director of Finance said tax under procedures prescribed by the Director of Finance, and as otherwise provided in this Chapter. (D) Every person required to collect the tax levied by this Chapter shall secure said tax from the recipient at the time he collects the price, charge, or rent to which it applies. If the recipient is given any invoice, receipt, or other statement or memorandum of said price, charge, or rent paid or payable, the tax shall be stated, charged, • and shown separately on said documents. 3-2-15-3: INSPECTION: The Director of Finance, or any person designated by him as his representative, may enter the premises of any parking lot, parking area, or garage for inspection and examination of books and records for the proper administration of this Chapter and enforcement of the collection of the tax imposed. It is unlawful for any person to prevent, hinder or interfere with the Director of Finance or his authorized representative in the discharge of his duties in the enforcement of this Chapter. 3-2-15-4: RECORDS: It shall be the duty of every person operating a parking lot, parking area, or garage in the City of Evanston to keep accurate and complete books and records to which the Director of Finance, or representative authorized by him, shall at all times have full access, which records shall include a daily sheet showing (a) the number of motor vehicles parked in or on each lot or garage, segregated on a daily, weekly, monthly or other basis and (b) the actual parking lot, parking area, or garage tax receipts collected from all parking transactions. 3-2-15-5: FILING OF RETURN: (A) By the tenth day of the month succeeding the month for which the tax was due, 'every person operating or • conducting a parking lot, parking area, or garage shall file tax returns showing tax receipts received with respect to each parking place during each month period -2- 13-0-89 ending on the last day of each month upon forms prescribed by the Director of Finance. At the time of filing said tax returns, the operator shall pay over to the Director of Finance all taxes due for the period to which the tax return applies. (B) All taxes imposed by this Chapter and remaining unpaid after they are due shall bear interest at a rate of 100 per month, or fraction thereof. • 3-2-15-6: FAILURE TO PAY TAX: (A) Whenever any person shall fail to pay any tax as herein provided, the Corporation Counsel shall, upon the request of the Director of Finance, bring, or cause to be brought, an action to enforce the payment of said tax in behalf of the City in any court of competent jurisdiction. (B) If the Mayor, after hearing held by or for him/her, shall find that any person has wilfully avoided payment of the tax imposed by this Chapter, he/she may suspend or revoke all City business licenses on the parking garage held by such tax evader. The operator shall have an opportunity to be heard at such hearing to be held within ten days after notice of the time and place of the hearing to be held, is addressed and sent to him at his last known place of business. Pending notice, hearing and finding, any City parking lot, parking area, or garage license of which he may be possessed shall be temporarily suspended. Any suspension or revocation of any license shall not release or discharge the operator of a parking lot, parking area, or garage from his civil liability for the payment of the tax nor from prosecution for such offense. 3-2-15-7: PROCEEDS TO BE PAID INTO CITY TREASURY: All proceeds resulting from the imposition of the tax under this chapter, including penalties and interest, shall be paid into the treasury of the City of Evanston and shall be credited to and deposited in the corporate fund of the City. 3-2-15-8: PENALTY: Any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with, or resisting or opposing the enforcement of any provision of this chapter, except when otherwise specifically provided, upon conviction thereof shall be punished by a fine of not less than fifty dollars ($50.00) nor more than Three Hundred Dollars ($300.00) for the first offense and not less than Fifty Dollars ($50.00) nor more than Five Hundred Dollars ($500.00) for the second and each subsequent offense in any 180-day peroid; provided, however, that all actions seeking the imposition of fines only shall be filed as quasi -criminal actions subject to the provisions of the Illinois Civil Practice Act (Ill. Rev. Stat. 1987, ch. 110, par. 1 et seq.). A separate and distinct offense shall be regarded as committed each day upon which said person shall continue any such violation, or permit any such violation to exist after notification thereof. 3-2-15-9: SAVINGS CLAUSE: If any provision of this chapter, or the application thereof to any person or circumstance, is held invalid, the remainder of this chapter and the application of such provisions to other persons or circumstances shall not be affected thereby. • SECTION 2: All ordinances or parts of ordinances in conflict herewith are hereby repealed. -3- 13-0-89 SECTION 3: This ordinance shall be in full force and effect from and after July 1, 1989, by which date it shall have been passed, approved, and published in the manner provided by law. • Introduced: 1989. Adopted:122.G�1989. c/ Approv 2GG-"7 Mayor AT EST: City Clerk Approf v d as to for l� I Corporation Counsel is -4- . . .