... by the person" who provides "parking services to the customer." N.J.S.A. 40:48C-7(a). The LTAL further provides that the taxes collected must ... be remitted to the chief financial officer of the municipality. N.J.S.A. 40:48C-7(d). In addition, N.J.S.A. 40:48C-35 ... by the person" who provides "parking services to the customer." N.J.S.A. 40:48C-7(a). The LTAL thus authorizes municipalities to impose a tax ...