A. For the privilege of occupancy of any space for the parking of a motor vehicle in a parking station, each occupant is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator of the parking station. The occupant shall pay the tax to the operator of the parking station at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. Any unpaid tax shall be due when the occupant ceases occupancy.

B. Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from each occupant. (Ord. 5587-NS § 1, 1984: Ord. 5060-NS § 5, 1978)