Whenever a certificate of registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 195.04 by the owner, lessee or custodian, unless paid by the person conducting such temporary or transitory activity. 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 requiring the person conducting the temporary or transitory amusement, entertainment, exhibition, etc. to obtain a certificate of registration therefor. 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. The applicant for a license and certificate of registration for such purpose shall furnish with the application the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted. Such owner, lessee or custodian shall be jointly and severally liable with the person conducting the temporary or transitory amusement, entertainment, exhibition, etc. for collection and remittance of the admissions tax levied under Section 195.02 of this chapter.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)