(a) Every person receiving any payment on which a tax is levied under this chapter shall collect the amount of the tax imposed by Section 195.02 from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust for the benefit of the City and deemed to be trust funds in the hands of the person required to collect the tax until all such tax collected is paid to the Commissioner of Assessments and Licenses 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 Commissioner in the manner prescribed by this chapter and the Rules and Regulations, whether such failure, refusal or neglect is the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the City for the amount of such tax, whether or not such tax has been collected.
(b) (1) The tax imposed by 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 Commissioner in monthly installments and remittances therefor on or before the thirtieth (30th) 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 Commissioner, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Commissioner, 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 prescribed by or acceptable to the Commissioner and set forth such information as the Commissioner may require, showing the amount of the tax collected upon admissions for which he or she is liable for the preceding monthly period, and shall sign and transmit the same to the Commissioner with a remittance for the amount of tax due. Failure to receive or procure any form prescribed by the Commissioner shall not excuse any person from timely filing the return due or from paying any admissions tax due.
(2) The Commissioner may in his or her discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he or she may deem necessary to determine correctly the amount of tax collected and payable. 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 Commissioner shall be judge, the Commissioner may require the report and remittance of the admission tax immediately upon the collection of the tax, 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 Commissioner shall determine. Failure to comply with any requirement of the Commissioner as to report and remittance of the tax shall be a violation of this chapter.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)