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When used in this chapter, the following terms shall mean or include:

A. "Motor vehicle" includes every self-propelled vehicle, operated or suitable for operation on the highway.

B. "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 a parking station.

C. "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 or otherwise.

D. "Operator" means any person operating a parking station in the City, including but not limited to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such parking station. A person who otherwise qualifies as an operator as herein defined shall not, by reason of the fact that they were exempt from the tax herein imposed, be exempted from the obligations of an operator hereunder.

E. "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.

F. "Parking station" 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.

G. "Person" means a natural person, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, 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 of individuals acting as a unit, whether mutual, cooperative, social, 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 mean the officers thereof.

H. "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.

I. "Return" means any return, filed or required to be filed as herein provided.

J. "Tax" means the tax imposed by this chapter.

K. "Tax collector" means the Director of Finance of the City. (Ord. 5060-NS § 2, 1978)