(a) Each producer holding a permanent permit shall, on or before the last day of every month, transmit to the City Finance Department, or designee, on a form prepared and prescribed by the Finance Department, a report, under oath or affirmation, of the amount of tax collected by the producer during the preceding month of the year.
(b) The Cambria County War Memorial Arena is hereby authorized to collect, without compensation, the amusement tax due and payable on events held at the Arena, which events are not sponsored or conducted by the Arena. As to events sponsored or conducted by the Arena, it is hereby made responsible for the payment of taxes to the Director of Finance, as any other person conducting or sponsoring amusement events. Payment by the Arena of the tax collected by it for any event held at the Arena not sponsored by the Arena shall be a receipt and release of the Arena for the taxes payable from that event.
(c) Every producer holding a temporary permit shall, within thirty days of the expiration of the temporary permit, transmit to the Director of Finance, or designee, on a form prescribed by or prepared by the Finance Department, a report, under oath or affirmation, of the amount of tax collected by him during the term of the temporary permit.
(d) Each producer, at the time of making each and every report required by this chapter, shall compute and pay to the Finance Department, the taxes collected by him and due to the City during the period for which the report is made. In every case, the Director of Finance shall furnish, to the person paying over to him or her any tax levied under this chapter, a receipt for the payment of such tax.
(Ord. 4670. Passed 7-13-94; Ord. 5341. Passed 11-9-22.)