No person shall conduct any form of amusement at any permanent or temporary place, or any itinerant form of amusement, without having a license therefore, as provided in this chapter, or, being a person charged by any section of this chapter with the duty of collecting or paying the taxes imposed by this chapter, willfully fail or refuse to charge and collect or pay such taxes, or to make a return to the Village Clerk-Treasurer as required by this chapter, or to permit the Village Clerk-Treasurer or his or her duly authorized agent to examine his or her books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any returns made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep records, ticket stubs and other documents pertaining to the sale or other disposition of admissions, as may be required by the Village Clerk-Treasurer.
(Ord, 1042, passed 3-22-1948; Am. Ord. 82-3, passed 1-4-1982) Penalty, see § 880.99