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](/view/html/inforce/current/act-1996-097) 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](/view/html/inforce/current/act-1996-097). > > **s 8:** Am 2009 No 91, Sch 2 \[1\].