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   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.)
   173.05 FAILURE TO REMIT; PENALTIES FOR NONPAYMENT.
   Every person required to collect the tax imposed by this chapter who fails to collect the same or fails to remit the tax shall be personally liable to the Municipality for the amount of the tax. Any person required to collect and remit the tax imposed by this chapter who fails to remit the amount of the tax when due shall, in addition to all other penalties, pay a penalty of one percent per month from the time when the tax became due until such tax is paid.
(Ord. 74-46. Passed 10-21-74.)
   173.06 PRINTING OF PRICE ON TICKETS.
   The price (exclusive of the taxes to be paid by the persons paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly printed, written or stamped on the face or back of that part of the ticket which is taken up by the management of the place to which admission is granted.
(Ord. 74-46. Passed 10-21-74.)
   173.07 TEMPORARY OR TRANSIENT PLACES; PERMIT AND BOND REQUIRED.
   Every person paying an admission charge to a temporary or transient place as defined in Section 173.01 shall also be subject to the tax levied by this chapter and every person operating or conducting such a temporary or transient place shall collect and remit such tax as hereinafter provided.
   Prior to conducting such a temporary or transient place, a permit shall be first obtained from the Village Tax Collector. Every person conducting such temporary or transient place shall file a statement and remittance covering the taxes collected on the day following the conclusion of the operations or at such reasonable time or times as the Village Tax Collector determines, provided, that before a permit is issued under this section, the applicant for the permit shall deposit with the Village Tax Collector a sum of money or bond in lieu thereof, conditioned upon the faithful performance with the provisions of this section, in an amount to be determined by the Village Tax Collector as sufficient to cover the amounts which shall become due and owing to the Municipality upon the conclusion of temporary operations.
(Ord. 74-46. Passed 10-21-74.)
   173.08 DETERMINATION OF TAX DUE .
   If any person required to collect and remit the tax imposed by this chapter fails to file a statement and a remittance, or if the Village Tax Collector has reasonable cause to believe that an erroneous statement has been filed, the Village Tax Collector may proceed to determine the amount due to the Municipality and in connection therewith shall make such investigations and take such testimony and other evidence as may be necessary, provided that notice and opportunity to be heard is given any person who may become liable for the amount owing prior to any determination by the Village Tax Collector.
(Ord. 74-46. Passed 10-21-74.)
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