A. The City Treasurer or his/her designated agent is designated as the administration and enforcement officer of the tax hereby imposed on behalf of the City. It shall be the responsibility and duty of the City Treasurer or his/her designated agent to collect all amounts due the City from the owners, managers, licensees and operators of amusements in the City. A sworn monthly Amusement Admission Tax return, on a calendar month basis, shall be filed by each owner, manager, licensee or operator of each amusement in the City with the City Treasurer or his/her designated agent, regardless of whether there is any tax due for the month covered by the return, on forms prescribed by the City Treasurer showing the gross receipts from the amusement and the number of admission tickets sold and issued, the purchase price thereof and the tax imposed, if any. Said returns are to be filed by the last day of the month following the month covered by said return. The tax herein imposed due and owing shall accompany the return and shall likewise be due as of the last day of the month following the month covered by said return.
B. The City Treasurer or his/her designated agent may enter the premises of any amusement for the purposes of inspection and examination of its books and records for the proper administration of this chapter, and for the enforcement of the collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the City Treasurer or his/her designated agent in the discharge of his/her duties hereunder. It shall be the duty of every owner, manager, licensee or operator of any amusement to keep an accurate and complete set of books and records, containing all information necessary for the collection of the tax herein imposed, to which the City Treasurer or his/her designated agent shall at all times have full access, which records shall include a daily sheet showing:
1. The number of tickets of admission issued during the twenty four (24) hour period; and
2. The actual Amusement Tax receipts collected for the date in question. (Ord. 7126, 4-8-2009)