No person shall:
(a) Conduct any form of amusement at any permanent or temporary place of amusement or any itinerant form of amusement without having a certificate of registration therefor, as required by this chapter;
(b) When charged by any section of this chapter with the duty of collecting or paying the tax imposed, willfully fail, neglect or refuse to charge, collect or remit the tax, penalties or interest imposed by this chapter; or
(c) Fail, neglect or refuse to make any return to the Commissioner required by this chapter; or
(d) Knowingly make any incomplete, false, or fraudulent return; or
(e) Refuse to permit the Commissioner or any duly authorized agent or employee to examine books, records, papers or other information, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter, where a return is filed or if no return was filed; or
(f) Refuse to produce books, records, papers or other information to the Commissioner or any duly authorized agent or employee when requested, to verify any return made or to ascertain and assess the tax imposed by this chapter, when a return is filed or if no return was filed;
(g) Fail to appear before the Commissioner or any duly authorized agent or employee and to produce books, records, papers or other information relating to the admissions charged, collected or received or required to be charged, collected or received upon administrative order or subpoena of the Commissioner; or
(h) Fail to comply with any provision of this chapter or any order or subpoena of the Commissioner authorized hereby; or
(i) Fail to maintain and keep for six (6) years or such lesser or greater time as may be permitted or required by the Commissioner such records, ticket stubs and other documents pertaining to the sale or other disposition of admissions, as may be required by the Commissioner;
(j) Display any certificate of registration, at the place for which such certificate of registration was issued, during a period of suspension or after revocation of the same by the Commissioner, and during a period of ticket sale and conduct of amusement; or
(k) Sell an admission ticket or card on which the name of the vendor and price is not printed, stamped, or written in accordance with Section 195.06; or
(l) Attempt to do or do anything whatsoever to avoid the charging, collecting, remitting or payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(m) For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of such violation.
(n) For purposes of this section, the term “person” shall, in addition to the meaning prescribed in division (f) of Section 195.01, includes in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the admissions tax returns and making the payments of the admissions tax as required by Section 195.04, 195.08 and Section 195.09.
(o) For purposes of this section, if any corporation, limited liability company, or business trust required to file returns and to remit tax due to the City under this chapter fails for any reason to make the filing or payment, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, or any of its officers, members, managers, or trustees who are responsible for the execution of the corporation’s, limited liability company’s or business trust’s fiscal responsibilities shall be personally liable for the failure. The dissolution, termination, or bankruptcy of a corporation, limited liability company, or business trust shall not discharge a responsible officer’s, member’s, manager’s, employee’s, or trustee’s liability for a failure of the corporation, limited liability company, or business trust to file returns or remit tax due. The sum due for the liability may be collected by assessment in the manner provided in Section 195.05 of this chapter.
(p) For purposes of this section, if any person liable for the tax levied and imposed pursuant to this chapter, sells his or her place of business where any admissions subject to tax was collected and received or required to be collected and received, the tax, interest and penalty imposed by this chapter shall become due and payable immediately within fifteen (15) days after the date of selling or quitting such business. Any successor owner shall withhold a sufficient amount of the purchase money to cover the amount of taxes, interest and penalties due and unpaid until the former owner produces evidence demonstrating that the taxes, interest and penalties have been paid. If the purchaser of the business fails to withhold purchase money, he or she shall be personally liable for the payment of the taxes, interest and penalties accrued and unpaid during operation of the place by the former owner.
(q) Whoever, being a person charged by this chapter with the duty of collecting and remitting the taxes imposed by this chapter, violates any of the provisions of this chapter shall be guilty of a misdemeanor of the first degree. Each violation constitutes a separate offense.
(r) Whoever violates Section 195.17 shall be guilty of a misdemeanor of the first degree for each such disclosure. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the City who violates Section 195.17 shall be guilty of an offense punishable by immediate dismissal.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)