The admissions tax return shall be filed by the person receiving payment of any admission charge with the Commissioner on a form prescribed by or acceptable to the Commissioner, setting forth:
(a) The aggregate amounts of all admissions paid by persons seeking admission to any place for the end of the monthly period in which the tax is collected and received;
(b) The total tax imposed by this chapter for the end of the monthly period in which the tax is collected and received; and
(c) Such other pertinent statements, schedules, records or information as the Commissioner may require to correctly determine the amount of tax collected and due.
(d) The failure of any person to receive or procure any form prescribed by the Commissioner shall not excuse such person from filing the return due.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)