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.)