(a) Collection. 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 the same until paid to the Finance Director as herein provided.
Any person required to collect the tax imposed under this chapter who fails to collect the same or, having collected the same, fails to remit the same to the Finance Director in the manner prescribed by this chapter, whether such failure is the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the City for the amount of such tax and, unless the remittance is made as herein required, shall be guilty of a violation of this chapter.
(b) Remittance. The tax imposed hereunder 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 Finance Director in monthly installments and remittances therefor 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.
Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Finance Director, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Finance Director unless the check is honored and is in the full and correct amount.
(c) Statement. The person receiving any payment for admission shall make out a return upon such forms and set forth such information as the Finance Director may require, showing the amount of the tax upon admission for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Finance Director with a remittance for such amount; provided that the Finance Director may, in his discretion, require verified annual returns from any person receiving admission payments, setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable.
(d) Temporary or Transient. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Finance Director shall be the judge, he may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition or the series of performances or exhibition, or at such other times as he shall determine; provided, however, that before a certificate of registration shall be issued, the Finance Director may require a sum of money or bond in lieu thereof conditioned upon the faithful compliance with the provisions of this section. Prior to conducting a temporary or transient place, a certificate of registration shall first be obtained from the Finance Director as required by this chapter.
(e) Failure to Comply Report/remittance. Failure to comply with any requirement of the Finance Director as to report and remittance of the tax as required shall be a violation of this chapter.
(f) Examination of Records. etc. The books, records and accounts of any person collecting a tax herein levied as to admission charges and tax collections shall be subject to examination and audit at all reasonable times by the Finance Director.
(g) Late Payment - Penalty Charge. 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 and one-half percent (1-1/2%) per month from the time the tax became due until paid.
(1969 Code 108.04)