The following provisions of the City sales and use tax ordinance are hereby incorporated by reference with the following modifications as if set forth herein in full:
A. The definitions of Director, "person", "resident" and "school" in section 2.7.104 of this chapter.
D. Section 2.7.607 of this chapter.
K. Whenever the word "Tax" appears in the provisions of article 7 of this chapter incorporated herein, "Tax" shall include the admissions tax as imposed by the City Tax Code.
L. Whenever the word "Taxpayer" appears in the provisions of article 7 of this chapter incorporated herein, "Taxpayer" shall mean any person obligated to account to the Director for taxes collected or from whom a tax is due, or against whom a deficiency is being asserted, and shall include a theater operator or any other person required to pay or collect the admissions tax.
M. Whenever the words "This Code" or "Article" appear in the sections herein incorporated, the words "This Code" or "Article" shall mean this City motion picture admissions tax ordinance.
N. Whenever the words "Retailer" or "Vendor" appear in the provisions of article 7 of this chapter incorporated herein, "Retailer" or Vendor" shall be deemed to include a theater operator, or any other person required to collect the admissions tax.
O. Whenever the words "License", "Licensee" or "Retailer and Consumer License" appear in the provisions of article 7 of this chapter incorporated herein, "License", "Licensee" or "Retailer and Consumer License" shall be deemed to include any transaction or person subject to the City Tax Code.
P. Whenever the words "Sales Tax Division" or "Sales Tax Department" appear in the provisions of article 7 of this chapter incorporated herein, "Sales Tax Division" or "Sales Tax Department" shall be deemed to include any proceedings under the City Tax Code. (1968 Code §3-306; Ord. 79-223; Ord. 01-42)