(1) General Provisions.
(a) Definitions. In this Section the following definitions apply:

(.1) Public Parking Lot. Any outdoor area or space where more than three motor vehicles may be parked, housed or kept for a charge, fee or other consideration;

(.2) Private Parking Lot. Any outdoor area or space where more than 6 motor vehicles may be parked, housed or kept without any charge.

(.3) Public Garage. Any building or other structure in which more than three motor vehicles may be parked stored, housed or kept for a charge, fee or other consideration;

(.4) Private Garage. Any building or other structure in which more than three motor vehicles may be parked, stored, housed or kept without any charge, excluding any building or structure which is part of or appurtenant to a private dwelling;

(.5) Sales Lot. Any outdoor area or space where more than three motor vehicles may be parked, stored, kept or displayed for sale to the public.

(.6) Sales Showroom. Any building, other structure or portion thereof where more than three motor vehicles may be stored, kept or displayed for sale to the public.[422]

(.7) Valet Parking. The act of taking a vehicle from the street whether or not a fee is charged and parking it for the vehicle operator. Attendant parking at a duly licensed parking lot or garage shall not constitute valet parking.[423]

(.8) Authority. The Philadelphia Parking Authority.[424]

(.9) Valet Parking Operator. A person who, through its agents and employees, provides the service of valet parking.[425]

(b) No person shall conduct, operate or maintain the following unless he or she has obtained a license from the Department of Licenses and Inspections:

(.1) Public Parking Lot;

(.2) Private Parking Lot;

(.3) Public Garage;

(.4) Private Garage;

(.5) Sales Lot;

(.6) Sales Showroom;[426]

(.7) Valet Parking.

(2) Public Garages.

(a) Licenses. No license shall be issued to conduct, operate or maintain any public garage unless:

(.1) the applicant furnishes a plot or plan of the proposed garage showing its location, maximum motor vehicle capacity and entrance and exit facilities;

(.2) the plot or plan has been approved by the Department of Streets, the Fire Department, and the Department of Licenses and Inspections;

(.3) the applicant furnishes a statement of the hours of business and whether or not attendants will be on duty;

(.4) the applicant binds himself in the amount of $5,000 for each public garage or in the total amount of $100,000 covering all public garages operated by a single licensee, in such form and with such surety as the Law Department requires, to pay all final judgments and decrees entered against him for damages arising from loss or damage to any motor vehicle parked, stored or kept in his custody, or for bodily injury suffered by any person.[427]

(.5) the applicant pays an annual fee for each suitable public garage of $25.00 plus $2.50 for each car space.[428]

(.6) the applicant provides complete information as to whether such applicant is an individual, partnership, corporation or other association. If a partnership, the applicant shall provide the names and addresses of all the partners; if a corporation, the date and place of incorporation and the names and addresses of all officers; if any other type of association, the names and addresses of all associates, and if a non-resident, in addition to the foregoing information, the applicant shall designate a representative within the City.[429]

(.7) the applicant lists the schedule of rates proposed to be charged at each public garage.[430]

(.8) the applicant provides accessible parking in accordance with the following, except that a public garage existing at the time this subsection became law which does not permit self-parking and at which vehicles are parked only by attendants need not provide any particular number of accessible parking spaces, but need only provide at least one accessible drop-off and pick-up location, provided that the garage accepts for parking all vehicles modified for people with disabilities, including vehicles equipped with hand controls:[431]

(.a) The applicant shall provide proof of compliance with the required number of accessible and van accessible parking spaces set forth below.

(.b) Car and van parking spaces shall be a minimum of 96 inches wide. Car parking spaces shall have an adjacent access aisle a minimum of 60 inches wide. Van parking spaces shall have an adjacent access aisle a minimum of 96 inches wide. Two parking spaces are permitted to share an access aisle. Access aisles shall be marked so as to discourage parking in them.

(.c) Van parking spaces shall have a minimum vertical clearance of 98 inches.

(.d) Each parking space shall be identified by a sign which includes the International Symbol of Accessibility complying with Section 703.7 of ICC/ANSIA 117.1, and shall be mounted a minimum of 60 inches minimum above the floor or ground of the parking space, measured to the bottom of the sign.

(.e) Existing garages which do not have parking spaces at grade level or on levels served by pedestrian ramps or elevators are exempt from the requirement to provide accessible parking spaces.

(.f) Existing garages which do not have entrances or parking locations that have a minimum vertical clearance of 98 inches, shall be exempt from the requirement to provide van parking spaces.

(.g) City of Philadelphia police officers and Philadelphia Parking Authority officials shall be authorized to enter public garages for the purpose of enforcing the provisions of subsection 12-1117(4)(b) relating to improper parking in accessible parking spaces.

(b) All licenses shall be conditioned upon continued compliance by the licensee with the requirements of this Section and the provisions of Title 5.[432]

(c) Each licensee shall maintain at each entrance to a public garage a permanently affixed sign which shall show the name and address of the licensee, the schedule of rates charged for parking or storing vehicles, the accepted methods of payment, including whether the public garage only accepts cash, the hours during which the garage is open, and the hours during which attendants are on duty.[433]

(.1) When the garage is filled to its capacity, a sign bearing the word "Filled" shall be displayed at each entrance to the garage.

(.2) The information required to be shown on any sign shall be in letters and figures of the same size, uniformly designed and of sufficient size to permit reading thereof within a reasonable distance.

(.3) The sign shall comply with the requirements of Section 14-1900.

(d) Rates.[434] The rates charged by a licensee at any public garage shall be the same as are filed with the application for such garage, or as subsequently amended, and shall show the charges made on an hourly, daily, Sunday and holiday basis. Weekly or monthly rates need not be posted.

(.1) Where different rates are made for day and night parking, such different rates shall be shown.

(.2) A licensee shall not make any charge for parking in excess of the rates set forth in his application, unless he has first notified the Department in writing of the new schedule of rates at least 48 hours in advance of the proposed change, and has posted signs showing such rate changes.

(.3) All rates shall be posted before 8 a.m. and no change in rates shall be made during the course of any business day. No charge shall be made in excess of the rates posted at the time any vehicle is accepted for parking.

(e) Claim Checks.

(.1) Every licensee shall furnish the owner or operator of any motor vehicle left in his custody for parking or storing with a distinctive claim check which shall have printed upon it:

(.a) the full name and address of the licensee;

(.b) a number corresponding to the identification number assigned to and placed upon the motor vehicle by the licensee at the time of parking or storing;

(.c) the State and number of the license plate on the motor vehicle.

(.2) Claim checks shall be serially numbered, and one copy shall be retained by the licensee who shall endorse upon it:

(.a) the time of arrival and departure;

(.b) the total charge.

(.3) Claim checks issued shall be retained by the licensee for 6 years from issuance, unless written permission to destroy them is given by the Department.

(.4) Where a public garage uses a mechanical system for the distribution of claim checks, and persons are permitted to park their own cars, and the charges for parking are paid at the termination of the parking period the operator of such public garage shall not be required to comply with the provisions of Section 9-601(2)(e)(.1)(.b)(.c); where parking meters are used, the operator shall not be required to comply with the provisions of Section 9-601(2)(e)(.1) (.a)(.b)(.c).[435]

(f) Movement of Motor Vehicles. All movement of motor vehicles left in the custody of the licensee for parking or storing shall be confined to the area of the licensed activity and no motor vehicle shall be moved or transferred from the area of licensed activity in which it was received for parking or storing to the street or elsewhere.

(.1) This shall not prohibit the moving or transferring of any motor vehicle from the area of licensed activity where it was received to any other area of licensed activity if the owner or operator of the motor vehicle has given written consent to the movement or transfer; or the transfer or movement is made between 12 Midnight and 7 A.M.

(g) Employee Identification.[436] Each licensee shall provide a distinctive badge, cap, shirt or uniform for the use of his employees, which shall bear the name of the parking lot and a number to be assigned to each employee. Such badge, cap, shirt or uniform shall be worn by each employee while on duty.[437]

(h) Parking of Certain Vehicles Refused. Any licensee shall have the right to refuse to accept for parking any vehicle which could, in the opinion of the licensee or his employees constitute a hazard, nuisance or danger to other vehicles or persons or property within the parking lot.[438]

(i) Loitering. No licensee shall permit any person not employed at a parking lot to loiter in and about such garage.[439]

(j) Fire Protection. Every public garage shall be equipped with fire extinguishing apparatus of such type and in such quantity as shall be approved by the Fire Department.[440]

(k) Liability of Licensee. Each licensee shall be liable for any damage to or theft of any motor vehicle accepted for parking, and for bodily injury to any individual, which shall occur as the result of the negligence of the licensee or of any of his employees, and no contract, agreement, receipt, rule or regulation shall exempt any licensee or his employer from such liability.[441]

(l) Notification of Claims. Every licensee shall notify the Police Department immediately of any claim made against him by reason of any loss, theft or conversion occurring in any public garage, or by reason of damage to any motor vehicle or other property belonging to any person who parks in such garage, or of bodily injury to any individual resulting from the operation of the garage and occurring during the hours such garage is regularly open for business.[442]

(m) Notification of Unclaimed Vehicles. Every licensee shall immediately notify the Police Department, and confirm in writing, the license number, make and year, and the name of the owner if known to him, of every vehicle left in a public garage for a period of more than 48 hours, unless previous arrangement has been made for such storage or the licensee has reason to believe that such motor vehicle has not been abandoned.[443]

(n) Employees of Public Garages. Every employee of a public garage whose job requires the driving or parking of motor vehicles shall, at all times during his employment, have a valid license to operate motor vehicles issued by the Commonwealth of Pennsylvania.[444]

(3) Private Garages.

(a) Licenses. No license shall be issued to conduct, operate or maintain any private garage unless:
(.1) the applicant furnishes a plot or plan of the proposed garage showing its location, maximum motor vehicle capacity, and entrance and exit facilities;

(.2) such plot or plan has been approved by the Department of Streets, the Fire Department, and the Department of Licenses and Inspections;

(.3) the applicant pays an annual fee of $25.00.[445]

(b) All licenses shall be conditioned upon continued compliance by the licensee with the requirements of this Section and the provisions of Title 5.[446]

(4) Public Parking Lots.

(a) Licenses. No license shall be issued to conduct, operate or maintain any public parking lot unless:

(.1) the applicant furnishes a plot or plan of the proposed lot showing its location, maximum motor vehicle capacity, method of surfacing and lighting, and entrance and exit facilities;

(.2) such plot or plan has been approved by the Department of Streets, the Fire Department, the Department of Public Property, and the Department of Licenses and Inspections;

(.3) the applicant furnishes a statement of the hours of business and whether parking attendants are on duty;

(.4) the applicant binds himself in the amount of $5,000 for each parking lot, or in the total amount of $100,000 covering all parking lots operated by a single licensee, in such form and with such surety as the Law Department requires, to pay all final judgments and decrees entered against him for damages arising from loss or damage to any motor vehicle parked, stored or kept in his custody, or for bodily injury suffered by any person.[447]

(.5) the applicant pays an annual fee for each parking lot of $25.00 plus $2.50 for each car space.[448]

Provided, however, that any bona fide religious, educational or charitable institution exempted from the payment of the Public Parking Lot Tax under Section 19-1201(2)(a) shall not be required to pay the annual fee required by this section.[449]

(.6) the applicant provides complete information as to whether such applicant is an individual, partnership, corporation or other association. If a partnership, the applicant shall provide the names and addresses of all the partners; if a corporation, the date and place of incorporation and the names and addresses of all officers; if any other type of association, the names and addresses of all associates, and if a non-resident, in addition to the foregoing information, the applicant shall designate a local representative.[450]

(.7) the applicant lists the schedule of rates proposed to be charged at each lot.[451]

(.8) the applicant provides accessible parking in accordance with the following, provided that a public parking lot existing at the time this subsection became law which does not permit self-parking and at which vehicles are parked only by attendants need not provide any particular number of accessible parking spaces, but need only provide at least one accessible drop-off and pick-up location, provided that the parking lot accepts for parking all vehicles modified for people with disabilities, including vehicles equipped with hand controls:[452]

(.a) The applicant shall provide proof of compliance with the required number of accessible and van accessible parking spaces set forth below.

(.b) Car and van parking spaces shall be a minimum of 96 inches wide. Car parking spaces shall have an adjacent access aisle a minimum of 60 inches wide. Van parking spaces shall have an adjacent access aisle a minimum of 96 inches wide. Two parking spaces are permitted to share an access aisle. Access aisles shall be marked so as to discourage parking in them.

(.c) Van parking spaces shall have a minimum vertical clearance of 98 inches.

(.d) Each parking space shall be identified by a sign which includes the International Symbol of Accessibility complying with Section 703.7 of ICC/ANSIA 117.1, and shall be mounted a minimum of 60 inches minimum above the floor or ground of the parking space, measured to the bottom of the sign.

(.e) City of Philadelphia police officers and Philadelphia Parking Authority officials shall be authorized to enter public parking lots for the purpose of enforcing the provisions of subsection 12-1117(4)(b) relating to improper parking in accessible parking spaces.

(b) All licenses shall be conditioned upon continued compliance with the requirements of this section, § 9-601(2)(c) to (n), Title 5,[453] Title 14, and Chapter 19-1200.[454]

(c) A permanent substantial barrier shall be maintained around the area of licensed activity. Such barrier shall be constructed of metal or masonry and shall be:[455]

(.1) a wall not less than 2 feet above ground; or

(.2) metal or masonry posts 4 to 6 inches in diameter placed not more than 5 feet apart nor less than 30 inches above the ground and connected by metal pipes, rods, fencing, chains; or

(.3) concrete curbing, at least six inches high by four inches wide, permanently located so that any parked vehicle does not encroach on a footway, adjacent property, or into an area where parking is not permitted.

(d) Reserved.[456]

(e) Surfacing. All areas of licensed activity shall be surfaced in accordance with the regulations issued by the Department of Streets to prevent the spread of dust or dirt. These regulations shall require the use of:

(.1) permanent paving materials in the area bounded by the south side of Girard Avenue, the north side of South Street, the Delaware River and the Schuylkill River;

(.2) treatment of the surface with oil or other non-permanent material elsewhere in the City.

(f) Use of Streets. No licensee shall:
(.1) use or permit the use of any part of any street or sidewalk for the parking or storing of motor vehicles in his custody;

(.2) cause or permit the shoveling of snow from his area of licensed activity onto any street or sidewalk.

(g) Illumination. Except when the area of licensed activity is used exclusively during daylight hours, shielded flood lights or similar lighting facilities shall be erected in the place of licensed activity at the locations and to the extent that the Department of Streets prescribes, to permit safe access to the area of licensed activity during darkness.

(.1) such illumination may be discontinued after the parking lot closes for the night.

(h) Temporary License.

(.1) a temporary license to operate a public parking lot for a period not in excess of 24 hours may be granted to any applicant upon compliance by such applicant with provisions of §§ 9-601(2)(.1) to (.4), 9-601(2)(.6) and (.7), and 9-601(2)(c)(d)(e) and (h) to (n).[457]

(.2) each applicant for a temporary parking lot license shall pay a minimum fee of $10. for each 24-hour period, plus 10% of the charge to be made by the applicant for the parking of each vehicle in excess of 20 up to the maximum capacity permitted in such parking lot.[458]

(.3) a temporary license shall be issued only where the parking lot is to be operated concurrently with or for the purpose of providing parking facilities for special events, including but not limited to exhibitions and athletic contests.[459]

(i) Each licensee shall maintain at each entrance to a public parking lot a permanently affixed sign which shall show the accepted methods of payment, including whether the public garage only accepts cash.[460]

(5) Private Parking Lots.

(a) Licenses. No license shall be issued to conduct, operate or maintain any private parking lot unless:

(.1) the applicant furnished a plot or plan of the proposed parking lot showing its location, maximum motor vehicle capacity, method of surfacing, and entrance and exit facilities;

(.2) such plot or plan has been approved by the Department of Streets, the Fire Department, and the Department of Licenses and Inspections;

(.3) the applicant pays an annual fee of $50.00. Provided, however, that any bona fide religious, educational or charitable institution exempt from the payment of the Public Parking Lot tax under § 19-1201(2)(a) shall not be required to pay the annual fee required by this Section.[461]

(.4) the department certifies that the applicant has complied with all the provisions of this section.[462]

(b) All licenses shall be conditioned upon continued compliance by the licensee with the requirements of this section, Title 5[463] and § 9-601(4)(c)(d) and (f).[464]

(c) Surfacing. All areas of license activity shall be surfaced in accordance with the regulations issued by the Department of Streets to prevent the spread of dust, dirt or mud. These regulations shall require the use of permanent paving materials:[465]

(.1) on all private parking lots which are used to store or park commercial vehicles; and

(.2) on all private parking lots with a parking area of 2,500 square feet or more.

(6) Sales Lots.

(a) Licenses. No license shall be issued to conduct, operate or maintain any sales lot unless:

(.1) the applicant furnishes a plot or plan of the proposed sales lot showing its location, method of surfacing and entrance and exit facilities;

(.2) such plot or plan has been approved by the Department of Streets, the Fire Department, and the Department of Licenses and Inspections;

(.3) the applicant pays an annual license fee of $150.00.[466]

(b) All licenses shall be conditioned upon compliance with the requirements of this Section, Title 5[467] and § 9-601(4)(c) to (f).

(7) Sales Showrooms.

(a) Licenses. No license shall be issued to conduct, operate or maintain any sales showroom unless:

(.1) the applicant furnished a plot or plan of the proposed sales showroom showing its location, maximum car capacity, and entrance and exit facilities;

(.2) such plot or plan has been approved by the Department of Streets, the Fire Department, and the Department of Licenses and Inspections;

(.3) the applicant pays an annual fee of $150.00.[468]

(b) All licenses shall be conditioned upon compliance with the requirements of this section and the provisions of Title 5.[469]

(8) Valet Parking Operator's License.[470]

(a) No person shall offer to provide or provide the service of valet parking unless the person has obtained a valet parking operator's license under this section. A license application shall be made on a form provided by the Department, and shall include the following:

(.1) the name, address and telephone number of the applicant;

(.2) the applicant's current and valid business privilege license number and City tax account number;

(.3) a statement that the applicant will comply with all applicable laws, rules, and regulations;

(.4) a statement that the applicant is not delinquent in the payment of any taxes or fees due the City, or has entered into and is in compliance with a payment agreement with the City for such taxes or fees; and

(.5) such other information as the Department may require.

(b) The application shall be accompanied by the following:

(.1) proof of insurance in an amount determined by the Office of Risk Management in the following areas:

(.a) liability insurance

(.b) theft and property insurance; and

(.c) workers' compensation insurance; and

(.2) payment of a non-refundable application fee of $75.

(c) The Department shall issue the license upon determining that the applicant has satisfied the provisions of subsections 8(a) and 8(b).

(d) The license shall be for a term of one year, as determined by the Department, and may be renewed annually upon payment of an annual renewal fee of $75.

(e) A licensee shall notify the Department within ten (10) days of any change in the information required by subsections 8(a) and 8(b).

(f) A valet parking operator's license may be suspended, revoked or not renewed on the following grounds:

(.1) Suspension under subsection 9(e) of a valet parking permit issued to the valet parking operator;

(.2) Failure to maintain insurance in the types and amounts required by the Office of Risk Management;

(.3) Violation of The Philadelphia Code in the operation of the business; or

(.4) Violation of the Pennsylvania Vehicle Code (Title 75, Pa.C.S.) by the licensee's employees or agents in the conduct of the licensee's business.

(9) Valet Parking Permit.[471]

(a) No person shall provide valet parking services at a particular location unless the person has obtained a Valet Parking Permit under this section. A permit application shall be made on a form provided by the Authority, and shall be accompanied by a proposed Valet Parking Plan submitted in the form required by the Authority, which shall include the following:

(.1) The applicant's name and address, the applicant's valet parking operator's license number, and the daytime and nighttime telephone number and pager number (if any) of the applicant's agent or employee who will manage the provision of valet parking services at the particular location;
(.2) The name and address of the business or businesses or entities which has contracted with the valet parking operator for valet parking services at a specified location, and the name and address of the owner of the property at that location, if different from the business or businesses; the name and telephone number of the owner or manager of such businesses; and a copy of the agreement (either directly, or through another entity) to operate valet parking at the particular location (the information required by this subsection 9(a)(.2) shall not be required if the business itself possesses a valet parking operator license, and is itself providing valet parking at a particular location);

(.3) A copy of the valet parking zone permit for the location issued pursuant to Section 12-917, which specifies the permitted days and hours of operation of the valet parking zone;

(.4) The proposed pattern of discharge and pickup of vehicles, including the estimated number of vehicles that will be valet parked during each hour of operation, and the number of agents or employees that will provide valet parking during each hour of operation;

(.5) Copies of all agreements between the business or businesses (or entity contracting with the valet parking operator on behalf of the businesses) or the valet parking operator and the owner or operator of properly licensed off-street parking facilities at which the valet parked vehicles will be parked. Each such agreement must include the total number of licensed parking spaces at the facility and the total number of spaces set aside for the exclusive use of vehicles from the valet parking service;

(.6) The proposed route to and from each off-street parking facility listed pursuant to subsection 9(a)(.5);

(.7) A list of employees and agents providing valet parking services at the location, and a quarterly certification that each such employee or agent possesses a valid driver's license, and copies of each such license;

(.8) A list of the businesses within the City that have used the valet parking operator's services during the two (2) years prior to the date of submission of the Plan, and the location of each such valet parking operation; and

(.9) Proof of insurance covering the applicant's operation of valet parking services at the location, in such types and amounts as the Office of Risk Management prescribes.

(b) The Authority shall review the Plan in consultation with the Police Department, the Department of Streets and the Department of Licenses and Inspections. The Authority shall approve the Plan if it finds that the Plan contains all information required by subsection 9(a), and if the Authority finds:

(.1) The Plan provides for sufficient staff to handle the projected number of vehicles to be parked during all hours of valet operations; and

(.2) The Plan includes provision for a sufficient number of parking places at licensed, off-street parking facilities, and the proposed routes to and from such facilities are appropriate.

(A) In deciding whether to approve a Plan, the Authority shall consider including, but not limited to, the following criteria:

(i) the distance from the business or businesses to the licensed off-street parking facility, normal traffic conditions on the proposed route at the time of valet operations, the time required to travel safely the route proposed and return to the business or businesses, on foot and with a vehicle;

(ii) the estimated number of patrons using valet parking services during each hour of operation;

(iii) the average length of stay of a patron at the business or businesses providing valet parking;

(iv) the number of parking spaces in the approved valet parking zone; and

(v) the number of parking spaces at the licensed off-street parking facility set aside for the exclusive use of vehicles from the valet parking.

(c) Upon approval of the Plan by the Authority, the Department shall issue a Valet Parking Permit. If the application is denied, the Authority shall state the reasons for denial in writing, allow the applicant to correct deficiencies, and reconsider the application.

(d) If a valet parking operator fails to comply with any provision of this Chapter or regulations issued pursuant thereto, the Authority shall send a written warning to the valet parking operator and a written notice to the entity with which the valet parking operator has a contract. No more than one written warning may be issued in any twenty-four hour period. After three such written warnings are issued within any one year period, the Authority's executive director may request the Commissioner of Licenses and Inspections, or his or her designee, to hold a hearing on the suspension of the Valet Parking Permit for a period of up to one year. No suspension shall be effective until at least thirty (30) days written notice has been provided to the entity with which the valet parking operator has a contract. Any such suspension shall be in addition to any penalties provided for violations of this section. Any suspension of a Valet Parking Permit issued to a Valet Parking Operator shall not affect the right of a different Valet Parking Operator to apply for a Valet Parking Permit for the location in question, and to have such Permit granted if all requirements of this Section are met.

(10) Required and Prohibited Conduct in the Provision of Valet Parking Services.[472]

(a) Valet parking operators shall comply with all applicable laws and regulations in the conduct of the business;

(b) Valet parking operators shall provide each patron with a pre-numbered receipt indicating the valet parking fee and the name and address of the operator;

(c) Valet parking operators shall display a sign whose design and location shall be approved by the Department and the Art Commission, indicating any fee for valet parking, which sign shall be readily visible to patrons at the point where vehicles are accepted for valet parking.

(d) Valet parking operators shall not stop, stand or park a vehicle at any location other than a licensed, off-street parking facility.

(11) Employer-provider parking facilities.[473]

(a) If an employer conducts, operates or maintains a parking facility for employees, whether such facility is located on land owned or leased by such employer, and charges employees for such parking as part of an employer trip reduction program implemented pursuant to regulations of the Commonwealth of Pennsylvania Environmental Quality Board, then such parking facilities shall not be considered as a "public parking lot" or "public garage" for purposes of this Section, provided:

(.1) the employer does not charge non-employees for the use of such parking facilities; and

(.2) the employer uses all revenues derived from employee parking charges for employee transportation purposes (such purposes may include, without limitation, developing an employer trip reduction program, purchasing vans or other vehicles for pooled commuting, or creating employee mass transit subsidy programs). The employer shall provide annually to the Department, in form and manner required by the Department, an accounting of the revenue derived from employee parking charges and the employer's use of such revenues for employee transportation purposes.

(b) An employer may choose not to invoke the provisions of subsection (8)(a), in which case the employer may charge employees for parking and be subject to all applicable provisions of this Section relating to public parking lots and public garages.