181.04 COLLECTION OF TAX.

   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, which amount of tax shall be held in trust by the person required to collect the same. Any person required to collect the tax who fails to collect the same, or having collected the same, fails to remit the same to the Finance Director on a monthly basis due by the end of the month following each quarter shall be guilty of a violation of this chapter. Such tax collected shall be reported and remitted to the Finance Director on a form approved by the Finance Director.

   The person receiving any payment for admissions shall make out a return upon such form and setting forth such information as the Finance Director may require and shall sign and transmit the same to the Finance Director. 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 Finance Director shall be the judge, the report and remittance of the tax shall be made immediately upon the collection of the same, at the conclusion of the performance or exhibition or at such other time as the Finance Director shall determine.

   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 Finance Director.

(Ord. 2016-102. Passed 9-13-16.)