173.04 COLLECTION OF TAX; STATEMENT AND REMITTANCE.

   Every person receiving an admission charge upon which a tax is levied under this chapter shall collect the amount of tax imposed upon the person paying an admission charge. The tax shall be deemed to be held in trust by the person required to collect the same until remitted to the Village Tax Collector as hereinafter provided. The tax imposed under this chapter shall be collected at the time the admission charge is paid.

   Every person collecting any tax imposed by this chapter shall, on or before the thirtieth day of each month, file with the Village Tax Collector a statement upon forms provided by the Village Tax Collector indicating the amount of the taxes collected by such person during the preceding calendar month and such further information as the Village Tax Collector may deem necessary to determine the amount of the taxes collected and payable. A remittance for the amount of the tax collected during the preceding calendar month shall accompany the statement.

(Ord. 74-46. Passed 10-21-74.)