Loading...
(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 Tax Administrator as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the tax, or having collected the same, fails to remit such tax to the Tax Administrator 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 Village 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 Tax Administrator 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) Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Tax Administrator, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Tax Administrator unless the check is honored and is in the full or correct amount. The person receiving any payment for admissions shall make out a return upon such forms setting forth such information as the Tax Administrator may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Tax Administrator with a remittance for such amount, provided that the Tax Administrator 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) Whenever any theater, circus, show, exhibition 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 Tax Administrator shall be the judge, the Tax Administrator may require the report and remittance of the admissions tax immediately upon the collection of the same at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions, or at such other times as the Tax Administrator shall determine. Failure to comply with any requirement of the Tax Administrator as to report and remittance of the tax as required shall be a violation of this chapter.
(e) Any book, record or account of any person collecting a tax herein levied, which relates in any manner whatsoever to admission charges, tax collections or the percentage of the admission charge attributable to the portion of the place located within the Village shall be subject to examination and audit by the Tax Administrator at all reasonable times. 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. 2001-17. Passed 4-17-01.)
Any person conducting or operating any place for entrance to which an admission charge is made shall on a form prescribed by the Tax Administrator, make application to and procure from the Tax Administrator a Certificate of Registration, the fee for which shall be one hundred dollars ($100.00), which Certificate shall continue valid until December 31 of the year in which the same is issued. Such Certificate or duplicate original copies thereof shall be issued by the Tax Administrator without additional charge and shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold.
(Ord. 2001-17. Passed 4-17-01.)
Whenever a Certificate of Registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in this chapter by such owner, lessee or custodian, unless paid by the person conducting the place. The applicant for a Certificate of Registration for such purpose shall furnish with the application therefor the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified, by the Tax Administrator of such Certificate and the joint liability for collection and remittance of such tax.
(Ord. 2001-17. Passed 4-17-01.)
The Tax Administrator is hereby authorized to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. A copy of such rules and regulations shall be published by posting in those places designated by Council for posting of public notices at least once before they become effective and copies shall be printed and made available in the office of the Tax Administrator. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.
(Ord. 2001-17. Passed 4-17-01.)
All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Tax Administrator or his agents and employees, shall be held confidential. No disclosures thereof shall be made unless ordered by a court of competent jurisdiction.
(Ord. 2001-17. Passed 4-17-01.)
(a) No person, being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter, shall willfully fail or refuse to charge and collect or to pay such taxes, or to make return to the Tax Administrator as required by this chapter, or to permit the Tax Administrator or his duly authorized agent to examine the books and other records in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep records for three years.
(b) The owner or owners of any building or premises or part thereof where anything in violation of this chapter is placed or exists, and any tenant or occupant of such building or premises and any architect, builder or contractor who assists in the commission of any such violation, and any person who violates any of the provisions of this chapter or fails to comply therewith, except as otherwise provided in subsection (a) hereof, shall for each violation or noncompliance be fined according to the provisions of Section 187.99.
(Ord. 2001-17. Passed 4-17-01.)
Loading...