(A) Payment of the fee established herein shall be the liability of the consumer of the services for items described in § 38.22. The fee shall be paid at the time of delivery of the services or items to which the fee applies and shall be collected by the provider or seller of the service, services or items.
(B) The fee collected by the seller or provider of services or items as required under § 38.22 shall be remitted to the city as follows:
(1) On a monthly basis when the estimated amount of average collections is more than $50 a month;
(2) On a quarterly basis when the estimated amount of average collections is between $25 to $50 a month; and
(3) On an annual basis when the amount of average collections is less than $25 a month.
(C) Total collections and required reports shall be submitted to the city by the twentieth day of the month and shall cover sales for the previous month. Payments covered under the provisions of division (B)(2) above shall be submitted quarterly by the twentieth day of January, April, July and October for the previous quarterly sales or annually by January 20 for the calendar year sales as provided in division (B)(3) above. Any collections not remitted by the above stated deadlines shall be subject to a penalty of 5% of the unpaid amount for each calendar month or portion thereof after the due date until paid. The failure to collect from patrons the amount imposed by this section shall not relieve any establishment subject to this section from making the required remittance.
(D) Any person violating this section shall be deemed guilty of an offense and shall be subject to punishment under § 130.99 Penalty of the City's Code of Ordinances, upon conviction. Each day of violation shall be considered a separate offense. Punishment for violation shall not relieve the offender of liability for delinquent amount, penalties and costs provided for herein.
(Ord. 09-016, passed 8-25-09)