4017

ANNE ARUNDEL COUNTY

charge is made on a weekly or monthly basis, or on some
basis other than a twenty—four (24) hour period, the
amount of tax shall be computed by multiplying the sum of
fifteen cents ($.15) by the total number of days in the
particular period of time involved.

(c)    The tax imposed by this section shall be
collected by the operator of the parking lot or garage at
the time of, and in addition to, any other charges which
may be made for the parking of said motor vehicle.

(d)    Not later than the twenty-fifth (25th) of each
month, the operator of every parking lot or garage shall
remit his receipts of such tax to the Controller.

(e)     (1) Every operator of a parking lot or
garage shall keep complete and accurate records of all
motor vehicles parked on an hourly, daily, weekly,
monthly or other basis on his parking lot or garage,
together with the amount of tax collected from all
transactions, and shall keep all claim checks and such
other pertinent records and documents as are necessary to
determine the amount of tax due. Such records and other
pertinent data shall be open at all times during business
hours for inspection and examination by the Controller of
Anne Arundel County, Maryland.

(2) If any operator fails to keep records
from which the tax imposed by this section may be
accurately computed, the Controller may make use of a
factor developed by surveying other operators of a
similar type, or otherwise compute the amount of the tax
due; and a rebuttable presumption shall arise that said
computation is correct,,

(f)    Any taxpayer failing to file any return and/or
pay the tax imposed by this section within the time
limited therefor, shall be assessed the amount of tax
due, plus interest at the rate of one—half of one per
centum (1/2 of 1%) per month and a penalty of ten per
centum (10%) of the tax due.

(g)    Any person who wilfully fails to collect the
tax imposed by this section, who wilfully fails to pay
over to the Controller the tax imposed thereby, who
wilfully fails to file a return required in connection
with said tax, who wilfully fails to keep complete and
proper records as required by law shall be guilty of a
misdemeanor and, upon conviction thereof, shall be fined
not more than One Thousand Dollars ($1,000.00) or be
imprisoned for not more than six (6) months, or both, in
the discretion of the Court, for each and every such
offense.