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1ST AMENDMENT PARKING MANAGEMENT CONTRACT RE SALES TAX FIRST AMENDMENT OF PARKING FACILITIES MANAGEMENT CONTRACT This FIRST AMENDMENT OF PARKING FACILITIES MANAGEMENT CONTRACT (this "Amendment") is made and entered into as of this 0l..3,.J.- day of ~~ 2004, but effective retroactive to October 1, 2003, by and between the City of C earwater, Flonda, a municipal corporation of the State of Florida, hereinafter referred to as the "City," and Standard Parking Corporation, a Delaware corporation, hereinafter referred to as the "Finn." WITNESSETH: THAT, WHEREAS, the City and the Firm are parties to a certain Parking Facilities Management Contract dated September 26, 2003 ("Contract") pursuant to which the Firm manages on behalf of the City certain parking facilities located in the City of Clearwater, Florida, all as more particularly described in the Contract; and WHEREAS, the City and the Firm desire to amend the Contract to clarify certain obligations with respect to the remittance of Sales Tax, as herein set forth. NOW, THEREFORE, for good and valuable consideration, the parties hereto agree as follows: 1. RECITALS AND DEFINITIONS. The above recitals are incorporated herein. The terms defined in the Contract shall have the same meanings ascribed to such terms therein when used herein, unless expressly defined otherwise herein. 2. GROSS RECEIPTS; SALES TAX. The City and the Firm hereby confirm that, commencing with the Commencement Date of the Contract, the City has been responsible for remitting Sales Tax on all Gross Receipts from the Parking Facilities, including those Gross Receipts collected by the Firm. Accordingly, Section 4 of the Contract is hereby deleted and replaced with the following: "All Gross Receipts collected by the Firm under this Contract shall be deposited in a federally insured bank account designated by the City in writing. "Gross Receipts" shall mean all cash collected by the Firm for the parking and storage of motor vehicles, whether on an hourly, daily, weekly, or monthly basis, less all refunds due customers per the approved Standard Operating Procedures Manual. With regard to any sales, use, excise, occupancy, gross receipts, parking, or any other tax or charge collected by the Firm or City on behalf of and payable to the tax collector (collectively, "Sales Tax"), the City shall be responsible for payment directly to the tax C:lwindowslTemporary Internet FilesIOLK90A315080JCB#2.doc Location No. 32022 08120/04 1 ~ Standard Parking~ collector of any Sales Tax based on Gross Receipts collected by the Firm. The City also shall be responsible for payment directly to the tax collector of the Sales Tax on any cash collected by City or its agents (as well as the Firm). Any deviation from the Sales Tax payment responsibilities as described above must be mutually agreed upon and set forth in a signed amendment to this Contract. The City agrees to defend, indemnify and hold harmless the Firm with respect to any and all loss, costs (including attorney's fees), penalties, and all other liability whatsoever arising out of any breach of the City's Sales Tax payment obligations set forth herein, or as may be subsequently set forth in any signed amendment(s) hereto." 3. NO OTHER CHANGES. Except as expressly modified herein, the Contract remains in full force and effect upon its original terms and conditions. IN WITNESS WHEREOF, the parties hereto have executed this Amendment as of the date first above written. THE FIRM: STANDARD PARKING CORPORATION By: Name: Title: ~ ;::::?' Bruce Kubena Senior Vice President CITY: Countersigned: CITY OF CLEARWATER, FLORIDA By: dJ~t ~~ William B. Horne II City Manager 4~ / tfz!!:;/ CBrlan J. Aungst Dr Mayor Approved as to form: ~ tI - ry~:o- - Assistant City Attorney Attest: .[ ~ C:\windowsITemporary Internet FilesIOLK90A315080JCB#2.doc Location No.32022 08/20/04 2 ~ Standard Parking-