Every person receiving any payments for admission, dues or fees, taxable under this chapter shall, on or before the twentieth day of each calendar month or four or five week policy month as the case may be, make a return in duplicate under oath to the Director of Finance in such form as the Director may prescribe, showing the number of taxable admissions issued or disposed of and/or the amount of taxable dues and/or fees collected during the preceding calendar month, the amount of tax hereby imposed on the same and such other facts and information as the Director may require in the form of returns prescribed by him. One copy of such return shall be for the use of the Director and the other shall be filed by the Director in the office of the Manager.
Each person making such return shall at the time of making the same pay the amount of taxes shown thereby to the Director. The Director may adopt uniform rules and regulations not inconsistent with this section governing the method of making returns and payments .
If the tax imposed by this chapter is not paid when due, there shall be added as a part of the tax interest at the rate of five percent a month from the time when the tax became due until paid. (Ord. 1947-13. Passed 9-1-47.)