(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 paying the Admissions Charge. 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 Finance Director 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 Finance Director in the manner prescribed by this chapter, whether, such failure be the result of acts or conditions beyond his control, shall nevertheless be personally liable to the Municipality for the amount of such tax, and shall, unless the remittance be 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 Director in monthly installments (or quarterly installments in the discretion of the Director) and remittances therefor on or before the thirtieth day of the month succeeding the end of the period in which the tax is collected or received. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Director, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Director unless the check is honored and is in full and correct amount.
   (c)   The person receiving any Admissions Charge shall make out a return upon such forms and setting forth such information as the Director may require, showing the amount of the tax upon admissions for which he is liable for the preceding period, and shall sign and transmit the same to the Director with a remittance for such amount; provided that the Director may in his or her discretion require verified annual returns from any person receiving Admission Charges setting forth such additional information as he or she may deem necessary to determine correctly the amount of tax collected and payable.
   (d)   Whenever any theater, circus, show, exhibition, entertainment 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 Director shall be the judge, the Director may require the report and remittance of the admission tax immediately upon the 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 Director shall determine. It shall be the responsibility of the owner, lessee, or custodian of the place where the event or group or series is held to report and remit the tax levied and imposed by this chapter to the Finance Director unless a certificate of registration, as provided for in the next succeeding section of this chapter, has been issued to the person conducting the event or group or series of events. The Finance Director, however, may require the person conducting the event or group or series of events to furnish a bond to ensure that each person makes the report and remittance. Failure to comply with any requirement of the Director as to report and remittance of the tax as required shall be a violation of this chapter.
   (e)   The books, records and accounts of any person collecting a tax herein levied shall, as to the Admission Charge and tax collections, be at all reasonable times subject to examination and audit by the Director. The audit is to be made by the Finance Director or by accountants employed by the City and at its own expense. If required by the Finance Director, a complete audit of a person’s gross admission receipts shall be provided at the end of each person’s fiscal year by an accountant approved by the Finance Director and at the expense of the City. Notwithstanding the foregoing if, as a result of the audit, the Finance Director determines that there shall be an unpaid tax liability for a person equal to or greater than one thousand dollars ($1,000.00) per monthly period audited, the Finance Director may require such person to pay the expenses of the audit. 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 when the tax become due until paid. For good cause shown, the Finance Director may waive the penalty.
(Ord. 18-017. Passed 9-4-18.)