(A) It shall be the duty of every owner, manager or operator of an amusement, or of a place where an amusement is being held, to secure said tax applied to the cost of admission from the spectator or patron and remit said tax to the city not later than 30 days after the receipt of amusement revenues and taxes. There shall not be a tax applied to costs or fees paid by actual participants in any athletic contest, sport, game or similar exhibition such as boxing, wrestling, skating, dancing, swimming, racing or riding on animals or vehicles; nor shall there be a tax applied to the costs or fees paid by actual participants in any games, bowling, billiards, bingo, or pool. A verified statement of such amusement fees and taxation and amusement taxes in the form prescribed from time to time by the city shall accompany the remittance. Acceptance by the city of any amount tendered in payment of the tax shall be without prejudice to any claim, demand or right to account for any deficiency of taxes paid and/or owed by the owner, manager or operator.
(B) Cancelled admission tickets, and complete accurate records, books and accounts in detail of all such receipts shall be kept at the place of amusement or at such other place within the city limits as may be designated in writing by the person liable for the collection of the Municipal Amusement Tax. The city shall have access to the place of amusement and to the cancelled admission tickets, records, books and accounts at all reasonable times for an audit. Every owner, manager or operator referred to herein, which is required to collect the tax imposed by this subchapter, shall be considered a tax collector for the city. All municipal amusement taxes collected shall be held by such tax collector as trustee for and on behalf of the city. Failure of the tax collector to collect the tax herein imposed shall not excuse or release the patron and/or the owner, manager or operator from obligation to pay the Municipal Amusement Tax.
(C) Notwithstanding any other provision of this subchapter, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, the tax imposed by this subchapter based on an error in the calculation of the tax unless the person files a claim for refund or credit within six months after the date on which the tax was paid or remitted to the city.
(Ord. O-08-07, passed 3-24-08)