§ 150-1193. Gratuitous parking.

(a)

In the case of persons permitted to park or store motor vehicles or to berth watercraft free of charge, in any place at a time when and under circumstances in which a charge is made to other persons an equivalent tax shall be due, payable and collected based upon the lowest price due, payable and charged to such other persons for the same or similar parking, storing, or berthing, to be paid by the person charged with the duty to collect and remit the tax levied and imposed under this article. The person shall keep accurate books and records of all gratuitous parking, storage, or berthing and shall collect and remit the tax due as is the case when full payment is made. Each failure to collect the tax due on each and every separate transaction under this section shall be a separate offense and a misdemeanor. The provisions of this section shall apply only to cases where no sum of money has been paid by the person acquiring the right to park, store or berth, or by some other person on his behalf, but where economic benefit directly or indirectly inures to the benefit of the owner or operator of the immovable property for the privilege of parking or berthing and shall not apply to reduced rate parking, early-bird parking, or validated parking.

(b)

For the purposes of this section, reduced-rate parking shall refer to a right to park, store, or berth acquired for a price less than the highest price charged to any other person for the same or similar parking, storage, or berthing in the same place, at the same time, and under substantially the same place and circumstances; early bird parking shall refer to a right to park, store, or berth where the price is discounted because the person acquiring the right is required to commence parking, storing, or berthing before a certain time and continue parking, storing, or berthing without interruption until after another certain time; and validated parking shall mean a right to park, store, or berth paid for by a merchant or other person other than the person parking, storing, or berthing.

(Code 1956, § 56A-3)