(a) Any person receiving a payment for admission, dues or fees taxable under this chapter shall, on or before the fifteenth day of each calendar month, make a return, in duplicate, under oath, to the Village Clerk-Treasurer on such a form as the Village Clerk-Treasurer may prescribe. Such return shall show the number of taxable admissions issued or disposed of and/or the amount of taxable dues and/or fees collected during the preceding calendar month, the amount of tax imposed on the same and such other facts and information as the Village Clerk-Treasurer may require in the form of a return. One copy of such return shall be for the use of the Village Clerk-Treasurer. Each person making such a return shall, at the time of making the same, pay the amount of taxes shown to be due thereon to the Village Clerk-Treasurer. Such moneys shall be paid into the Village Treasury to the credit of the general fund.
(b) If the tax is not paid when due, there shall be added, as a part of the tax, interest at the rate of one percent a month, from the time the tax became due until paid, together with a penalty of ten percent of the amount of the tax, unless such penalty is waived for good cause shown.
(c) Each person required by this chapter to collect and pay the tax imposed hereby shall keep records of receipts, issuance of complimentary tickets and otherwise, together with ticket stubs and other pertinent documents, in such a form as the Village Clerk-Treasurer may, by regulation, require. Such records and other documents shall be open at any time during business hours to the inspection of the Village Clerk-Treasurer.
(Ord. 1042, passed 3-22-1948; Am. Ord. 82-3, passed 1-4-1982)