§ 37.403 FILING OF STATEMENT AND PAYMENT OF TAX; RECORDS; INSPECTION OF RECORDS.
   (A)   Every operator of an entertainment or amusement subject to the tax imposed by this section shall, on or before the 20th day of each month, file with the Finance Director of the village a statement signed and sworn by such person indicating the number of respective prices of admission charges and the total admission charges collected by such person during the next preceding calendar month. A remittance of the amount of the tax imposed by this section shall accompany the statement.
   (B)   All records pertaining to admission charges collected and taxed paid by any operators pursuant to this section shall be retained by such operators for a period of seven years.
   (C)   The Finance Director, or his or her authorized agents, shall have the right to inspect and examine the records of every operator of an amusement or entertainment within the village.
(Ord. 4540, passed 9-26-2022)