Chapter 5.75
COMMERCIAL PARKING LOT TAX
Sections:
5.75.040 Posting of parking fee and tax.
5.75.050 Exemptions from the parking tax.
5.75.060 Registration and collection and remittance of tax.
5.75.070 Penalties and interest.
5.75.080 Deficiency determination – Fraud, evasion, local tax trustee delay.
5.75.140 Appeals to City Council.
5.75.010 Purpose.
(1) The purpose of this chapter is to impose a tax on commercial parking lots in the City of Gladstone.
(2) The commercial parking lot tax imposed by this chapter implements OAR 660-012-0445(1)(a)(D).
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.020 Definitions.
(1) “City Administrator” means the City Administrator of the City of Gladstone, or designee.
(2) “Commercial parking business” means the ownership, lease, operation, or management of a commercial parking lot in which fees are charged for the act or privilege of parking motor vehicles.
(3) “Commercial parking lot” means a site where the primary use is renting or leasing vehicle parking spaces. It does not include shared parking.
(4) “Parking fee” means the fee paid or due for the act or privilege of parking a motor vehicle in a commercial parking lot. A privilege of parking includes the right to park, whether or not the right is exercised.
(5) “Parking tax” means the commercial parking tax imposed by this chapter.
(6) “Person” means a natural person; a firm, partnership, corporation, association or legal entity; any agent, employee or any representative of the above or any other legal entity.
(7) “Shared parking” means parking spaces used to meet the parking mandates for two or more uses, structures, or parcels of land.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.030 Parking tax imposed.
(1) Pursuant to OAR 660-012-0445(1)(a)(D) and the home rule powers granted by the City Charter and the Oregon Constitution, as of January 1, 2025, there is imposed on every person a tax for the act or privilege of parking a motor vehicle in a commercial parking lot within the city that is operated by a commercial parking business.
(2) The amount of the parking tax shall be equal to 10 percent of the parking fee.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.040 Posting of parking fee and tax.
(1) The parking tax shall be stated separately from the parking fee on all instruments evidencing the parking fee.
(2) It shall be conclusively presumed that any posted parking price does not include the parking tax unless all the following conditions are met:
(a) The fee is advertised as including the tax or that the commercial parking business is paying the tax;
(b) The words “tax included” are stated immediately following the advertised or posted prices in print size at least half as large as the advertised or posted prices print size; and
(c) All advertised or posted parking prices and the words “tax included” are stated in the same medium, whether oral or visual, and if oral, in substantially the same inflection and volume.
If these conditions are satisfied, then price lists, reader boards, and other price information mediums need not show separately the parking fee and the actual amount of commercial parking tax being collected.
(3) The conclusive presumption in subsection (1) of this section may not be overcome by any oral or written agreement between the commercial parking business and the person paying the parking fee.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.050 Exemptions from the parking tax.
Storage of a motor vehicle in a mini-storage facility, as defined in GMC Section 17.06.336, is exempt from the parking tax.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.060 Registration and collection and remittance of tax.
(1) Every person engaging or about to engage in business as a commercial parking business shall provide a completed registration form to the City Administrator within 15 calendar days after commencing business. The registration form shall require the commercial parking business to provide the name of the business, any separate business address, and other information as the Tax Administrator may require to implement this chapter. The obligation to collect the parking tax is imposed once a parking fee is paid, even if the registration form has not been filed.
(2) A commercial parking business or person acting on its behalf shall collect the amount of the parking tax from the person paying the parking fee at the time payment of the parking fee is made. All collected parking taxes shall be deemed held in trust by the person required to collect the same until such taxes are remitted to the City Administrator.
(3) A commercial parking business or a person acting on its behalf shall submit a completed tax return form to the City Administrator on or before the last day of the month following the end of each calendar quarter, reporting the amount of parking tax collected during the quarter and accompanied by remittance of all taxes collected, less a five percent administration fee.
(4) The commercial parking business is entitled to the administration fee. If a commercial parking lot has multiple commercial parking business operators, they are not entitled to retain additional fees.
(5) Remittances are delinquent if not made by the last day of the month in which they are due.
(6) Returns shall show the gross parking fees collected, the total amount of parking tax collected and the amount of the administration fee retained by the commercial parking business. Returns shall also show the exempt and excluded rents and the basis for exemptions and exclusions, if any.
(7) Tax returns and remittances may be submitted in person or by mail. If the return and remittance is mailed, the postmark shall be considered the date of delivery.
(8) The City Administrator may extend the time for making any return or remittance of the tax by up to 30 days. No further extension shall be granted, except by the City Council. Any commercial parking business to whom an extension is granted shall pay interest at the rate of six percent per month on the amount of the remittance due without proration for a fraction of a month. If a return is not filed and the remittance and interest due is not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.070 Penalties and interest.
(1) Interest. In addition to any penalties imposed by this chapter, interest shall be added to the overall tax amount due at the same rate established under ORS 305.220 for each month, or fraction of a month, from the time the return was originally required to be filed by the commercial parking business to the time of payment.
(2) Penalty. If a commercial parking business fails to file a return or pay the tax as required by this chapter, a penalty shall be imposed upon the commercial parking business in the same manner and amount provided under ORS 314.400.
(3) Financial Obligation. Every penalty imposed, and any interest that accrues, becomes a part of the financial obligation required to be paid by the commercial parking business and remitted to the city.
(4) Enforcement. If at any time a commercial parking business fails to remit any amount owed in taxes, interest or penalties, the city, or an authorized designee such as the Oregon Department of Revenue, may enforce collection on behalf of the city of the owed amount.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.080 Deficiency determination – Fraud, evasion, local tax trustee delay.
(1) Deficiency Determination. The City Administrator may review tax returns and adjust the amount due based on the information in the return, on information obtained during a review or audit of records, or on the basis of other evidence. In the event of a deficiency, the City Administrator shall provide notice of the deficiency to the commercial parking business, who shall remit deficiencies within 10 business days of the deficiency notice. Notice may be by personal delivery or certified or registered mail.
(a) In reviewing and adjusting tax returns, the City Administrator shall offset any amount received in excess of the remittances due against any shortages in remittances.
(b) Except in the case of fraud or intent to evade the parking tax, notice of deficiency determinations shall be issued within three years of the period for which the deficiency determination is made.
(c) The time to remit deficient payment amounts under this section shall be extended if the commercial parking business timely requests a redetermination.
(2) Fraud—Refusal to Collect—Evasion. If any commercial parking business fails to collect, report or remit the tax as required, submits a fraudulent return, or otherwise violates or attempts to violate this chapter, the City Administrator shall estimate the tax due, and calculate the amount owing from the commercial parking business for tax remittance, interest and penalties and provide notice to the commercial parking business of the assessment. The determination and notice shall be made and mailed within three years of the discovery by the City Administrator of the violation. The determination is due and payable upon receipt of notice and shall become final 10 business days after the date notice was delivered if no petition for redetermination is filed.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.090 Redeterminations.
(1) Any person affected by a determination made by the City Administrator under this chapter may file a petition for redetermination with the City Administrator within 10 business days of service of notice of the tax deficiency. A determination becomes final if a petition for redetermination is not timely filed.
(2) If a petition for redetermination is filed within the allowable period, the City Administrator shall reconsider the determination and grant an oral hearing if requested. The petitioner shall be allowed at least 20 business days to prepare for the hearing.
(3) After considering the petition and all available information, the City Administrator shall issue a redetermination decision and mail the decision to the petitioner. During the redetermination process, the City Administrator may agree to a compromise of the amount due if there is a good faith dispute over the amount owing.
(4) The decision of the City Administrator on redetermination becomes final and payment is due 10 business days after the decision is mailed unless the petitioner files an appeal to the City Council within that time. The appeal shall be filed with the City Administrator. The City Council’s decision shall be final when reduced to writing and mailed to the petitioner and all amounts due must be paid within 10 business days of mailing of the City Council decision.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.100 Collections.
(1) The city may bring legal action to collect any amounts owed to the city under this chapter within three years after remittance is due to the city or within three years after any determination becomes final.
(2) The city is entitled to collect reasonable attorneys’ fees in any legal action brought to collect on amount owed to the city under this chapter.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.110 Lien.
The city may record a lien in the city’s lien docket against any real property owned by a commercial parking business located within the city as to any delinquent remittances by the business.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.120 Refunds.
(1) Refunds by the City to the Commercial Parking Business. If the commercial parking business remits more tax, penalty or interest than is due, the commercial parking business may file a claim in writing stating the facts relating to the claim within three years from the date of remittance. If the claim is approved by the City Administrator, the excess amount shall be either refunded or credited on any amount due from the commercial parking business.
(2) Refunds by City to Person Paying Parking Tax. A commercial parking business may file a claim for refund by filing a claim in writing within three years of payment providing the facts relating to the claim for refund. If the Tax Administrator determines that the tax was collected and remitted to the city and the person paying the tax was not required to pay the tax or overpaid, the city shall issue a refund.
(3) Burden of Proof. The person claiming the refund shall have the burden of proving the facts that establish the basis for the refund.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.130 Administration.
(1) Use of Parking Tax Revenues. The proceeds of the tax imposed herein shall be used for transportation alternatives to drive-alone travel, including active transportation options in accordance with OAR 660-012-0445(1)(a)(D). To the extent permitted by applicable law, the city may issue bonds, notes, or other evidence of indebtedness payable wholly or in part from the parking tax and may pledge and may apply such tax to the payment of principal of, interest on, and premium (if any) on such bonds, notes, or other evidence of indebtedness and to the payment of costs associated with them.
(2) Receipts to Transportation Fund. All receipts from the parking tax shall be placed in and segregated within the Transportation Fund. These receipts may be temporarily deposited or invested in such manner as may be lawful for the investment of city money and interest and other earnings shall be deposited in the Transportation Fund.
(3) Records Required From Commercial Parking Business. Every commercial parking business in the city shall keep records of each transaction involving the payment of a parking fee and/or collection of the parking tax. All records shall be retained for at least three years and six months.
(4) Examination of Records – Investigations. The City Administrator or agent may examine all records of a commercial parking business relating to receipt of parking fees and parking taxes and remittance of tax during normal business hours and may obtain copies of the records to audit returns.
(5) Authority of City Administrator. The City Administrator shall have the power to enforce this chapter, conduct audits, and to adopt rules, regulations and forms consistent with this chapter. Rules and regulations of general application shall be mailed to all registered operators. The City Administrator may also issue written interpretations on request of a commercial parking business. As to the commercial parking business to whom the interpretation is issued, the city will act consistently with the interpretation until it is withdrawn, and the city shall provide 30 days’ written notice of withdrawal of an interpretation.
(6) Confidential Character of Information Obtained—Disclosure Unlawful. The city shall maintain the confidentiality of information provided by commercial parking businesses to the extent permitted by law. Nothing in this subsection shall be construed to prevent:
(a) The disclosure to, or the examination of records and equipment by, another city official, employee or agent for collection of taxes for the purpose of administering or enforcing any provisions of this chapter or collecting city business license fees.
(b) Disclosure of information to the commercial parking business and its agents.
(c) The disclosure of the names and addresses of any persons who have registered as a commercial parking business.
(d) The disclosure of general statistics regarding taxes collected or business done in the city.
(e) Disclosures required by ORS Chapter 192.
(f) Disclosures required by ORS Chapter 297.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.140 Appeals to City Council.
Any person aggrieved by any decision of the City Administrator may appeal to the City Council by filing a written appeal with the City Administrator within 10 business days of the serving or mailing of the decision being appealed. The City Administrator shall schedule the hearing on a City Council agenda and provide the appellant notice of the hearing at least 10 business days before the hearing. The City Council may agree to a compromise of the amount of tax remittance if there is a good faith dispute over the amount owing. Any person may appeal the issuance of a rule or regulation issued by the City Administrator to the City Council by filing a written appeal within 10 business days of the mailing of the notice of the regulation.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.
5.75.150 Penalty.
Penalties in this chapter are in addition to the general penalty provided for in GMC Section 1.08.110.
Statutory Reference: OAR 660-012-0445(1)(a)(D).
History: Ord. 1536 § 1 (Exh. A), 2024.