(a) Every person required to collect the tax levied by this chapter, if the place or the event sponsored is of a temporary or transitory nature only, shall make a complete report and full remittance of such tax forthwith to the Finance Director upon the conclusion of the performance, exhibition or event sponsored, or at such later time as the Finance Director determines such admissions tax shall be paid.
(b) The Finance Director is hereby authorized to determine whether such tax shall be remitted forthwith upon the conclusion of the performance, exhibition or event sponsored, or at a later time thereafter.
(c) Every person required to collect the tax levied by this chapter, if the place, event, activity, mechanical device or parking lot is of a duration or in operation longer than one week, shall make a complete report and full remittance of such tax monthly, or on or before the last day of the month immediately after the month during which the tax was or should have been collected.
(d) The operator shall keep a complete set of all records of the operations at the premises at all times, including all Federal, State and local tax records, all records of any payments and receipts, all records of expenses and revenues relating to the operation, all banking records, all contracts, leases and agreements affecting the premises, equipment and operation and all personnel and other records pertaining to the business. Records shall be maintained for at least six years. The books, records or accounts of any person required by this chapter to collect the tax levied shall, at all reasonable times, be made available and subject to examination and audit by the Finance Director or Building and Zoning Inspector should he or she choose to verify the correctness of the information contained in any license application or the amount of tax due and payable to the Municipality.
(e) All information relating to the business or transactions of any person required to collect the tax levied by this chapter, which comes to the knowledge or possession of the Finance Director or any other official or employee of the Municipality, except pertaining directly to the tax, shall be privileged and confidential and no disclosure thereof shall be made unless ordered by a law enforcement agency, magistrate or court having jurisdiction of the subject matter involved. The Finance Director may furnish, upon proper request therefor, to the Commissioner or Bureau of Internal Revenue of the United States, copies of tax payments made pursuant to this chapter.
(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.)