(2) In lieu of the tax in subsection (1) of this section, a city, a county in its unincorporated area, or a district may fix and impose a tax for the act or privilege of parking a motor vehicle in a facility operated by a commercial parking business. The city, county, or district may provide that:
(a) The tax is paid by the operator or owner of the motor vehicle;(b) The tax applies to all parking for which a fee is paid, whether paid or leased, including parking supplied with a lease of nonresidential space;(c) The tax is collected by the operator of the facility and remitted to the city, county, or district;(d) The tax is a fee per vehicle or is measured by the parking charge;(e) The tax rate varies with zoning or location of the facility, the duration of the parking, the time of entry or exit, the type or use of the vehicle, or other reasonable factors; and(f) Tax exempt carpools, vehicles with a disabled parking placard, or government vehicles are exempt from the tax.