<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 22-5 Collection and remittance.">
  <section prefix="§" num="22-5" heading="Collection and remittance.">
    <para num="(a)" heading="Collection.">
      <para num="(1)">(i) Except as provided in paragraph (2) of this subsection, the operator of the parking lot or garage or the facilitator, must collect the tax imposed by this subtitle from the person seeking the privilege of parking.<para num="(ii)">The operator or the facilitator, must collect the tax at the same time that the operator or the facilitator collects  any fee or other consideration charged for parking, whether that fee or other consideration is charged on an hourly, daily, weekly, monthly, or other basis.</para>
      </para>
    </para>
    <para num="(b)" heading="Remittance to Director.">The tax imposed by this subtitle must be remitted to the Director on or before the 25&lt;sup&gt;th&lt;/sup&gt; day of the month following the month in which the transaction occurred.</para>
    <para num="(c)" heading="Reports.">
      <para num="(1)">Each remittance must be accompanied by a report of all transactions for the month.</para>
      <para num="(2)">The report must:<para num="(i)">be in the form the Director requires;</para>
        <para num="(ii)">identify, for each parking lot and garage, its name, address, account number, capacity, parking fees or rate schedule, and number and type of transactions; and</para>
        <para num="(iii)">contain any other information the Director requires.</para>
      </para>
    </para>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 28, §73(d), (e)</annotation>
    <annotation type="History">Ord. 68-146</annotation>
    <annotation type="History">Ord. 89-318</annotation>
    <annotation type="History">Ord. 01-271</annotation>
    <annotation type="History">Ord. 13-098</annotation>
    <annotation type="History" />
  </section>
</baltimore-city-law>
