(a) Every person receiving any payment on which tax is levied under this chapter shall collect the amount of the tax imposed from the person making such 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 same until paid to the Administrator as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same, fails to remit the same to the Administrator in the manner prescribed by this chapter shall be liable to the Village for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this chapter. However, no individual shall be personally liable for the amount of such tax unless:
(1) He is personally sponsoring or conducting the event which gave rise to the tax liability rather than as a member of a bona fide organization which would otherwise protect that individual from personal liability, or
(2) He willfully and intentionally fails to collect or remit the tax as described herein.
(b) The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking an admission to any place and shall be reported and remitted by the person receiving the tax to the Administrator in monthly installments and remittances therefor on or before the tenth day of the month next succeeding the end of the monthly period in which the tax is collected or received. Where an event occurs on consecutive days involving the end of one month and the beginning of the next month, the time for filing shall be extended to the tenth day of the month next succeeding such second month. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Administrator but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Administrator unless the check is honored and is in the full and correct amount. The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the Administrator may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Administrator with a remittance for such amount. However, the Administrator may, in his discretion, require 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.
(Ord. 1678-91. Passed 8-19-91.)