(A) No person shall rent any pre-recorded video for gain or profit without paying the municipal pre-recorded video rental use tax. In addition to the penalty provided in § 898.99, in the event the lessor fails to remit the tax hereby imposed, the business license issued to him or her by the city shall be subject to revocation. Revocation of the license shall not bar the city from any civil claims or causes of action that the city may have against the lessor of any pre-recorded videos for tax revenue due under this chapter.
(B) No person shall violate or refuse to comply with any of the provisions of this chapter, fail to complete, or refuse to allow the inspection of, books and records required to be kept as provided in § 898.05, willfully and knowingly maintain false books or records or falsely report receipts taxed under the provisions of this chapter.
(Ord. 93-65, passed 11-23-1993; Ord. 04-08, passed 3-23-2004)