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No tax shall be imposed hereunder:

A. On the rent for any occupancy or parking space in parking stations wherein the rent for such occupancy is paid by the deposit of a coin or coins in a parking meter owned or operated by the City and located adjacent to said parking space;

B. On the rent for any occupancy of parking space in parking stations which are part of residential or hotel premises, provided the occupant of said parking space is a resident or a registered guest of said premises; and

C. On the rent for any occupancy of parking space by registered hotel guests in parking stations not located on the hotel premises if no charge is made to the registered guest or if such charge is added to the room bill of the registered guest and paid by them to the hotel, provided that proper records are maintained both by the hotel and the operator which accurately reflect such exempt parking activity. (Ord. 5060-NS § 6, 1978)