All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, as other debts of like amount are recoverable, including, but not limited to, collection by suit. Any suit shall be brought within three (3) years after the admissions tax was due or the return was filed, whichever is later. Except in the case of fraud, substantial understatement and/or omission of twenty- five percent (25%) or more of admissions tax required to be reported, or of failure to file a return, no additional assessment shall be made after three (3) years has elapsed from the time the admissions tax was due or the tax return was filed, whichever is later.
(Ord. 122-2018. Passed 6-4-18.)