Any person conducting or operating any place for entrance to which an admission charge is made shall, prior to the commencement of any such activity, and on a form prescribed by the Commissioner make application to and procure from the Commissioner a certificate of registration to conduct such amusement, entertainment or exhibition, etc. No person who is the owner, lessee or custodian of any building, lots, or place where an amusement, entertainment, exhibition, etc. shall take place within the City and to which an admission shall be paid, shall allow any such activity to occur without first obtaining a certificate of registration therefore as provided in this section. Any such owner, lessee or custodian who leases or permits such premises to be used for any amusement, entertainment, exhibition, etc. by a person who is not the owner, shall be jointly and severally liable with the person conducting the amusement, entertainment, exhibition, etc. for collection and remittance of the admissions tax levied under Section 195.02 of this chapter. An application for the certificate of registration required under this section shall be made on forms prescribed by and obtainable upon request from the Commissioner and shall be made whether or not the person conducting the activity has received an exemption from collection of the admissions tax under Section 195.03 of this chapter. The certificate of registration or duplicate original copies thereof to be issued by the Commissioner, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)