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 same until paid to the Tax Administrator as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same, fails to remit the same to the Tax Administrator 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 of Cuyahoga Falls for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this Section. The tax imposed hereunder 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 in monthly installments and remittances therefor on or before the 30th day of the month next succeeding the end of the monthly period in which the tax is collected or received. Payment or remittance of the tax collection may be made by check, unless payment or remittance is otherwise required by the Tax Administrator, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Tax Administrator 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 Tax Administrator 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 Tax Administrator with a remittance for said amount, provided that the Tax Administrator 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 the tax collected and payable. Whenever any theatre, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Tax Administrator 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 Tax Administrator shall determine; and failure to comply with any requirement of the Tax Administrator as to report and remittance of the tax as required shall be a violation of this Section. The books, records and accounts of any person collecting a tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the Tax Administrator. 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 two percent (2%) per month or fraction thereof from the time when the tax became due until paid.
(Ord. 105-1988. Passed 5-31-88.)