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Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the Finance Director, make application to and procure from the Finance Director a certificate of registration. Such certificate shall continue valid until December 31 of the year in which the same was issued. The certificate of registration or duplicate original copies thereof, to be issued by the Finance Director, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold.
(Ord. 197-2009. Passed 11-16-09.)
Whenever a certificate of registration is obtained for the purpose of operating or conducting a temporary or transitory exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the exhibition is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 797.04 by such owner, lessee or custodian, unless paid by the person conducting the exhibition. The applicant for a certificate of registration for such purpose shall furnish, with the application therefor, the name and address of the owner, lessee or custodian of the premises upon which the exhibition is to be conducted, and the owner, lessee or custodian shall be notified by the Finance Director of the issuance of such certificate and the joint liability for collection and remittance of such tax.
(Ord. 197-2009. Passed 11-16-09.)
The Finance Director shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. A copy of such rules and regulations shall be made available in his or her office. Failure or refusal to comply with any such rule or regulation shall be deemed a violation of this chapter.
(Ord. 197-2009. Passed 11-16-09.)
Appeals from any ruling hereunder of the Director of Finance shall be made to the Board of Review established under the authority of Section 791.49, and the Board of Review shall have authority to annul, modify or affirm any ruling appealed from, in conformity with the intent and purpose of this chapter.
(Ord. 197-2009. Passed 11-16-09.)
All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Director of Finance, or his or her agents and employees, shall be held confidential. No person shall disclose information thereof unless ordered by a court of competent jurisdiction, except, however, that the Director of Finance may furnish the Bureau of Internal Revenue, Treasury Department of the United States, with copies of returns filed.
(Ord. 197-2009. Passed 11-16-09.)
(a) Whoever, being a person charged by this act with the duty of collecting or paying the taxes imposed by this chapter, willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Director of Finance as required by this chapter, or to permit the Director of Finance or his or her duly authorized agent to examine his or her books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep such books and other records for three years or such lesser or greater time as may be permitted or required by the Director of Finance, shall be deemed guilty of a misdemeanor of the first degree and upon conviction thereof shall be imprisoned not more than 180 days, or fined not more than one thousand dollars ($1000.00) or both. If a corporation or organization convicted of an offense under this chapter shall be fined not more than five thousand dollars ($5000.00).
(b) Whoever violates Section 797.09 shall be deemed guilty of a misdemeanor of the first degree and upon conviction thereof shall be imprisoned not more than 180 days, or fined not more than one thousand dollars ($1000.00) or both and shall be subject to immediate dismissal.
(Ord. 197-2009. Passed 11-16-09.)