A tax is levied and imposed on the privilege of parking a motor vehicle on any parking lot or in any garage in the City in exchange for a fee or other consideration paid by the parker or by another on the parker’s behalf. The ultimate liability for payment of the tax is on the person who seeks the privilege of occupying a space on a parking lot or in a garage. City Code, 1976/83, art. 28, §73(b)(1) Ord. 68-146 Ord. 68-253 Ord. 69-474 Ord. 70-867 Ord. 81-368 Ord. 89-318 Ord. 99-526 Ord. 01-271