No owner, lessee or custodian of the premises upon which an amusement is to be conducted shall lease to, or permit the same to be used by, any person who is not the owner of a license duly issued by the Chief of Police under the provisions of §§ 804.01 through 804.06. Any such owner, lessee or custodian who leases to, or permits such premises to be used for such purpose by, any person who is not the owner of a license duly issued under the provisions of §§ 804.01 through 804.06, shall be liable for the amount of any taxes levied in connection with any amusement so conducted upon such premises, and such taxes shall be a lien upon such premises.
(1974 Code, § 705.04)