(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 same until paid to the Treasurer as herein provided. Any person required to collect the tax imposed under this chapter who fails, refuses or neglects to collect the tax, or, having collected the tax, fails, refuses, or neglects to remit the tax to the Treasurer in the manner prescribed by this chapter, whether such failure, refusal or neglect is the result of his or her own act or the results of acts or conditions beyond his or her control, shall nevertheless be personally liable to the City of Canton 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 under this chapter 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 Treasurer 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. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Treasurer, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Treasurer 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 Treasurer may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign or electronically certify by a declaration under penalty of perjury and transmit the same to the Treasurer with a remittance for such amount. The Treasurer may, at 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. Whenever any theater, circus, show, exhibition, bowling alley, 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 Treasurer shall be the judge, the Treasurer 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 time as the Treasurer shall determine. Failure to comply with any requirement of the Treasurer as to report and remittance of the tax as required shall be a violation of this chapter. The books, records and accounts of any person collecting a tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the Treasurer. The failure of any such person to receive or procure any form prescribed by the Treasurer shall not excuse such person from filing the return due.
(Ord. 187-2024. Passed 9-27-24.)