Every person receiving any payment on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the tax until it is paid to the Director of Finance as provided in this chapter.
Any person required to collect the tax imposed under this chapter who fails to collect the tax, or having collected the tax fails to remit it to the Director of Finance in the manner prescribed by this chapter, whether such failure be the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the City for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this Code.
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 Director of Finance in monthly installments and remittances on or before the thirtieth day of the month next succeeding the end of the monthly period in which the tax is collected or received, provided, that the first return and remittance under this chapter shall be made on or before November 30, 1947, and shall cover the period from and including October 1 to and including October 31 or a four (4) or five (5) week policy month period as the case may be. Payment or remittance of the tax collected may be made by check unless payment or remittance is otherwise required by the Director but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Director 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 and setting forth such information as the Director of Finance may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Director with a remittance for such amount; provided, that the Director may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he 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 levied in this chapter, and the same is of a temporary or transitory nature, of which the Director of Finance shall be the judge, the Director may require the report and remittance of the admission tax immediately upon the collection of the same, 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 Director shall determine; and failure to comply with any requirement of the Director as to report and remittance of the tax as required shall be a violation of this chapter.
The books, records and accounts of Admission Charges and tax collections of any person collecting a tax herein levied shall, be at all reasonable times subject to examination, and audit by the Director of Finance. If the tax imposed by this chapter is not paid when due there shall be added as part of the tax, interest at the rate of one percent (1%) per month from the time when the tax became due until paid.
(Ord. 61-1947. Passed 9-29-47; Ord. 59-2014. Passed 4-23-14.)