Presenter
Presented by Mr. Udin
AS AMENDED
Title
An Ordinance supplementing the Pittsburgh Code, Title Two: Fiscal, Article VII: Business Related Taxes, Chapter 253: Parking Tax, Section 253.01 Definitions, by adding certain language relative to valet parking services.
Body
Be it resolved by the Council of the City of Pittsburgh as follows:
Section 1. Section 1. Definitions
(g) TRANSACTION. The activity involved in the parking or storing of a motor vehicle at a nonresidential parking place for a consideration excluding Valet Parking Services as defined below.
(j) VALET PARKING SERVICES A service providing attendants, who take, park and later return vehicles exclusively to patrons of restaurants as defined in the zoning Title.
(j) VALET PARKING SERVICES. Where the area presents itself as having the need for it, a service providing attendants that take a patron's vehicle from the entrance of an establishment, park the vehicle in a facility that is owned or leased exclusively for use by the establishment, and later return the vehicle exclusively to the patron of the establishment. The parking facility must be open only during the hours of the establishment's operation, and the rate charged must be below the prevailing rate for comparable public lots in the area. If the rate charged for this service is above the prevailing rate for the area, it will be assumed that a parking charge is being collected and the parking tax will be collected on the difference between the prevailing rate and the service charge. A service providing attendants that take your vehicle from the entrance to an establishment and park the vehicle in a licensed, public facility, whether the facility is open to the public on a single fee transaction or a monthly fee basis, and pass along the charge for parking to the person whose vehicle they have taken, together with a service fee, the valet service shall not be liable for the parking tax, but would be subject to bus...
Click here for full text