(a) 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 tax 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 tax, or who, having collected the same, fails to remit such tax to the Finance 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 such tax and shall, unless the remittance is made as herein required, be guilty of a violation of this chapter.
(b) 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 last day of the month next succeeding the end of the monthly period in which the tax is collected or received.
(c) The person receiving any payment for admissions shall make out a return upon forms setting forth such information as the Finance Director may require, showing 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 same to the Finance Director with a remittance for such amount.
(d) The Finance Director may require the report and remittance of the admissions tax immediately upon the collection of the same, if the performance is of a transient nature, at the conclusion of the performance or exhibit, or at the conclusion of the series of performances or exhibitions, or at such other times as the Finance Director shall determine. 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.
(e) 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 Finance 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 the tax became due until paid.
(Ord. O91-76, passed 9-3-1991)