Every person receiving any payments for admission, dues or fees, taxable under this Chapter, shall, on or before the twentieth (20th) day of each calendar month, make a return in duplicate, under oath, to the Director in such form as the Director may prescribe, showing the number of taxable admissions issued or disposed of and/or the amount of tax imposed on the same and such other facts and information as the Director may require in the form of returns prescribed by him. One copy of such return shall be for the use of the Director; the other shall be filed in the office of the City Manager.
All such returns shall be held confidential by the City Manager and shall not be available for inspection unless ordered by a court of competent jurisdiction, except that the Director may furnish a copy to the Internal Revenue Department.
Each person making such return shall, at the time of making the same, pay the amount of taxes shown thereby to the Director. Such payments shall be paid into the City Treasury. The Director may adopt uniform rules and regulations not inconsistent with this section governing the method of making returns and payments.
If the tax imposed by this Chapter is not paid when due, there shall be added as a part of the tax interest at the rate of one percent (1%) per month from the time when the tax became due until paid.
(Ord. 850-47. Passed 11-6-47.)