§ 22-2. Tax imposed.

(a) In general.

A tax is levied and imposed on the privilege of parking a motor vehicle on any parking lot or in any garage in the City in exchange for a fee or other consideration paid by the parker or by another on the parker's behalf.

(b) Ultimate liability.

The ultimate liability for payment of the tax is on the person who seeks the privilege of occupying a space on a parking lot or in a garage.