(a) Each operator shall, on or before the twentieth (20) day of each month, make a return to the Director, on forms provided by him of the total admissions charged and received and the amount of fee collected by entertainment activities in the preceding month.
(b) All claims for exemption from the admissions fee filed by the operator during the reporting period shall be filed with the reports. At the time the return is filed, the full amount of the admissions fee collected shall be remitted to the Director. The Director may establish shorter reporting periods for any operator if he deems it necessary in order to ensure collection of the fee and may require further information in the return if such information is pertinent to the collection of the fee. Returns and payments are due immediately upon cessation of business for any reason. All fees collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Director. All returns and payments submitted by each operator shall be treated as competent jurisdiction or to an officer or agent of the Unites States, the State of Ohio, Greene County, or the City of Fairborn for official use only. (Ord. 49-19. Passed 12-2-19.)