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. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect it until it is paid to the Director of Finance as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect it, or, having collected it, fails to remit it to the Director in the manner prescribed by this chapter, whether such failure is the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the City for the amount of the tax and shall, unless the remittance is made as herein required, be guilty of a violation of this chapter.
The tax imposed under this chapter shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Director in monthly installments and remittances on or before the tenth day of the month next succeeding the end of the monthly period in which the tax is collected or received. The payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Director, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Director unless the check is honored and is in the full and correct amount.
The person receiving any payment for admissions shall make out a return upon such forms and shall set forth such information as the Director may require, shall show the amount of the tax upon admissions for which he or she is liable for the preceding monthly period and shall sign and transmit the return to the Director with a remittance for that amount. The Director may, at his or her discretion, require verified annual returns from any person receiving admission payments, setting forth such additional information as he or she believes necessary to determine correctly the amount of tax collected and payable.
Whenever any theater, circus, show, exhibition, entertainment or amusement makes any admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Director shall be the judge, the Director may require the report and remittance of the admission tax immediately upon the collection of the charge, at the conclusion of the performance or exhibition, at the conclusion of the series of performances or exhibitions or at such other times as the Director determines. Failure to comply with any requirement of the Director as to report and remittance of the tax as required shall be a violation of this chapter.
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 Director. If the tax imposed by this chapter is not paid when due, there shall be added, as part of the tax, interest at the rate of one percent per month from the time when the tax became due until the tax is paid.
(Ord. 1953-51. Passed 7-20-53.)