(a) The tax hereby levied shall be paid by and collected from the person seeking admission to the place, event and/or parking lot, and/or utilizing the amusement device at the time the charge thereto is paid.
(b) Every person receiving any payment of an admission, parking and/or amusement device charge, not exempt as hereinbefore provided, on which a tax is hereby levied, shall be deemed to be a trustee and to hold in trust, for the Municipality, the amount of such tax until the gross amount thereof shall be paid by such person to the Finance Director as hereinafter provided.
(c) Every person required to collect such tax hereby levied, who fails to collect the amount thereof or, having collected such tax, fails to remit the full amount thereof collected to the Finance Director, shall be personally and strictly liable to the Municipality for the entire amount of such tax and, in addition thereto, shall be deemed guilty of a violation of this chapter and subject to the penalties hereinafter provided.
(Ord. 1958-14. Passed 8-11-58; Ord. 2004-24. Passed 5-12-04; Ord. 2004-35. Passed 7-14-04; Ord. 2010-35. Passed 11-22-10.)