(a) Every person receiving any payment on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the tax until paid to the Fiscal Officer as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the tax, or having collected the same, fails to remit such tax to the Fiscal Officer in the manner prescribed by this chapter, whether such failure is the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the Village for the amount of such tax and shall, unless the remittance is made as herein required, be guilty of a violation of this chapter.
(b) The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Fiscal Officer in monthly installments and remittances therefor on or before the last day of the month next succeeding the end of the monthly period in which the tax is collected or received.
(c) Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Fiscal Officer, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Fiscal Officer unless the check is honored and is in the full or correct amount. The person receiving any payment for admissions shall make out a return upon such forms setting forth such information as the Fiscal Officer may require, showing the amount of the tax upon admissions for which he or she is liable for the preceding monthly period and shall sign and transmit the same to the Fiscal Officer with a remittance for such amount, provided that the Fiscal Officer may, in his discretion, required verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable.
(d) Whenever any theater, circus, show, exhibition or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Fiscal Officer shall be the judge, he may require the report and remittance of the admissions tax immediately upon collection of the same at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions, or at such other times as the Fiscal Officer shall determine. Failure to comply with any requirement of the Fiscal Officer as to report and remittance of the tax as required shall be a violation of this chapter.
(e) Any book, record, or account of any person collecting a tax herein levied, which relates in any manner whatsoever to admission charges, tax collections or the percentage of the admission charge attributable to the portion of the place located within the Village shall be subject to examination and audit by the Fiscal Officer at all reasonable times. If the tax imposed by this chapter is not paid when due, there shall be added as part of the tax, interest at the rate of one percent per month from the time the tax became due until paid. (Ord. 14-1999. Passed 5-12-99.)