(a) Amount; Application. There is hereby levied and shall be collected an admissions tax on the sale of each adult ticket to any transient public amusement or entertainment conducted for private profit within the City. The tax shall be two percent (2%) of the price of admission and any fraction of a cent shall be counted as a whole cent. The tax shall be levied upon the purchaser and added to the price of the ticket. No permanent amusement or entertainment shall be taxed under this section.
(b) Transient Admission; Payment of Tax. Every person exhibiting in the City any circus or like transient show or public show of any kind other than a permanent show, shall within twenty-four hours after each day of such exhibition submit to the Director of Finance a statement signed by such person showing the number and respective prices of admissions thereto during such day, and shall at the same time pay to the Director of Finance all taxes that shall be accrued hereunder during such day. Forms for the statements required by this section shall be furnished by the Director of Finance.
(c) Records of Admissions. Every person subject to the tax imposed by this section shall keep a record of the number and the respective prices of such admissions and preserve such record for a period of twelve months. Such records shall be open to the City for inspection.
(d) Insufficient Returns; Tax Assessment. If the Director of Finance has reason to believe that the tax imposed by this section is insufficiently returned by a taxpayer, either because the taxpayer has failed or refused to make a return, or has made an incomplete return or has made a return which is deficient or otherwise erroneous, he may proceed to determine the amount of the tax for which the taxpayer is liable. The Director of Finance may make such audits and investigations, and take such evidence and testimony as may be necessary for the purpose of his investigation.
As a result of his investigation, the Director of Finance may assess the amount of the tax which he finds to be due, and shall give notice in writing to the person assessed as to the amount of the tax. The assessment of the tax by the Director of Finance shall be final as to any person who so fails or refuses to make a return.
(e) Deposits Required. Every person applying for a license for any show or exhibition described in Article 741 except for a theater, motion picture show or other permanent show, shall, with such application deposit with the City Clerk, also deposit as security for the payment of the tax imposed, the sum of one hundred dollars ($100.00) for each exhibit, circus or like show; the sum of ten dollars ($10.00) for each side show in connection with such circus or like show; the sum of five dollars ($5.00) for each separate entertainment or exhibition for which a fee is charged at any street or other carnival; and the sum of ten dollars ($10.00) for any other public show. Upon the failure of any such person to make the return and pay the tax when required herein, such deposit shall be forfeited and paid into the General Fund of the City and such person shall be subject to all penalties otherwise provided.
(f) Refund of Taxes Erroneously Paid. Any tax imposed by this section which has been erroneously paid may be refunded if claim therefor is made to the Director of Finance within four months after the payment of such taxes. Such claims shall be in writing and accompanied by an affidavit of a credible person verifying the correctness of such claim.
(g) Failure to Pay Tax. If any person fails to pay any tax imposed by this section when due and payable, the City may collect such tax by any proper action; and in addition thereto any City license for any show or exhibition described in Article 741 shall be subject to revocation by Council at any meeting thereof after ten days written notice of the time, place and purpose of such meeting given to such person by the City Clerk. Such persons may attend such meetings and make any proper defense before Council.
(h) Application of Section. The tax imposed under provisions of this section shall not apply to any performance or show given for the sole benefit of any religious, charitable, benevolent, patriotic, welfare or educational association or sponsor.
(1977 Code Sec. 37.06.)