Parking Tax Administrator

On July 1, 2010, the TransLink Board of Directors approved the appointment of the position of Administrator for the Parking Tax as required by Section 169.51 of the South Coast British Columbia Transportation Authority Act.

The Administrator has the authority to exercise the following in order to administer Part 7.1 of the Act:

Certification

  • Approve, or refuse to approve, the issuance of registration certificates.
  • Suspend or cancel a registration certificate, or terminate an agreement.
  • Request a bond deposit if it is determined that there is a risk the vendor registrant may not collect or remit Parking Tax.
  • Apply for an injunction to cease a person from selling a parking right without a valid registration certificate.

Valuation

  • Determine the fair market value of a parking right where the Administrator believes that the attribution of the purchase price was not appropriate.

Refunds

  • Determine eligibility for a credit or refund.

Assessment

  • Assess interest on a vendor for unremitted or underpaid Parking Tax.
  • Impose a penalty on a vendor for unremitted or underpaid Parking Tax.
  • Enter business premises to inspect, audit and examine records related to the sale of parking rights and parking tax collection and remittance.

Collection

  • Demand payment to the Authority on account of the taxpayer's liability, if the Administrator knows or suspects that a person is, or is about to become, indebted or liable to make a payment to a taxpayer.
  • Issue a lien on the real property of a person who has not paid or collected and remitted Parking Tax.
  • Authorize and set the amount of commission allowed to vendors for their services in collecting and remitting Parking Tax.

Appeal

  • Provide final notice of decisions regarding disputes, after which appeals are reviewed by the Chief Executive Officer.

 

The Administrator may delegate certain responsibilities to other employees of TransLink, as appropriate.