8Imposition of parking space levy

8 Imposition of parking space levy

8 Imposition of parking space levy

(1) A parking space levy is imposed on 1 July each year on all leviable premises.

(2) The amount of the levy for any leviable premises is the amount calculated in respect of the premises in accordance with the regulations.

(3) A person who, as at 1 July in any year, is the owner of leviable premises is liable for payment of the levy for the premises.

(4) If the premises are owned by 2 or more persons, the owners are jointly and severally liable for payment of the levy.

(5) The levy is to be paid to the Chief Commissioner.

(6) The Chief Commissioner may retain from the levies paid under this section such commission (if any) as may be agreed on between the Chief Commissioner and the Minister.

(7) A tax default does not occur for the purposes of the Taxation Administration Act 1996 if the levy is paid by 1 September in the year in which liability for payment of the levy arises.

Note—

If a tax default occurs, interest and penalty tax may be charged under the Taxation Administration Act 1996.

s 8: Am 2009 No 91, Sch 2 [1].