Exemption. The Fee shall not apply to any Parking Station that is exempt from the requirements of Article 22, pursuant to Section 2202, or that is registered and eligible for parking tax simplification, pursuant to Article 9, Section 609 of the Business and Tax Regulations Code.
Inspection and Audit. The Tax Collector may inspect or audit any claim for exemption from the Fee to determine whether or not the Parking Station is exempt from the Fee.
Notice of Change in Status. Any Operator who claims an exemption to Fee payment must notify the Tax Collector in writing within 10 days of when that Parking Station no longer qualifies for the exemption, if applicable.
Penalties for Establishments That Falsely Claim to Qualify for Exemption. Any Operator that claims an exemption and is found by the Tax Collector not to be entitled to the exemption and to have falsely claimed the exemption without reasonable grounds, Operator shall be subject to a penalty of $100. The Tax Collector may impose the penalty by written citation. Any Operator that disputes the Tax Collector’s determination under this Section may appeal to the Tax Collector in writing according to the provisions of Article 6, Section 6.19-8.
(Added by Ord. 172-10, File No. 100711, App. 7/23/2010; amended by Ord. 209-12, File No. 120631, App. 9/28/2012, Eff. 10/28/2012)