Subject to the provisions of this chapter, there is imposed a tax of ten percent for the rent of every occupancy of parking space in a parking station in the City.

The tax imposed by this chapter shall be paid upon any occupancy on and after August 1, 1979, although such occupancy may be pursuant to a contract, leasing or other arrangement made prior to such date. Where the rent is paid, or charged or billed, or falls due on either a weekly, monthly or other term basis, the rent so paid, charged, billed or fallen due shall be subject to the tax herein imposed to the extent that it covers any portion of the period from August 1, 1979, and such payment, bill, charge or rent due shall be apportioned on the basis of the ratio of number of days covered thereby. Where any tax has been paid hereunder upon any rent without any right of occupancy therefor, the tax collector may, by regulation, provide for credit or refund of the amount of such tax upon application therefor. (Ord. 5060-NS § 3, 1978)