A. License To Collect Tax: Any theater operator who has obtained a sales tax license by the City shall not be required to obtain separate admissions tax license. The sales tax license obtained by the theater operator shall be a license to collect the admissions tax under the provisions of the City Tax Code. If no sales tax license is obtained by the theater operator, then a separate license shall be issued by the City for the collection of admissions tax by the theater operator.
B. Responsibility For Collection And Remittance Of Tax: Every theater operator shall be liable for the collection and remittance of the tax provided in section 2.10.104 of this article.
C. Responsibility For Filing Return: Every theater operator shall file a return as prescribed herein with the Director on or before the twentieth day of the month for the preceding month or months on the report, and remit an amount equivalent to the two percent (2%) in the amount provided in section 2.10.104 of this article. (1968 Code §3-310; Ord. 79-223; Ord. 01-42)