(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 paying the admission charge. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same, until paid to the Director of Finance as herein required.
(b) Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same, fails to remit the same to the Director of Finance in the manner prescribed by this chapter, shall be personally liable to the City for the amount of such tax, regardless of whether such failure be the result of his own act or the result of acts or conditions beyond his or her control. Unless such remittance is made as herein required, such person will be guilty of a violation of this section.
(c) The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place. The tax shall be reported and remitted in monthly installments, and remittances shall be received by the City on or before the last day of the month next succeeding the month in which the tax was collected or received. Payment and remittance may be made by check, unless otherwise required by the Director of Finance, but payment by check shall not relieve the person collecting the tax from liability unless the check is honored for the full and correct amount due.
(d) The Director of Finance may, in his or her discretion, adjudge a particular performance, exhibition, or event as "transitory" and require report and remittance of the admissions tax:
(1) Immediately upon its collection;
(2) Upon conclusion of the performance, exhibition, or event;
(3) Upon conclusion of a series of performances, exhibitions or events; or
(4) At such other time as the Director of Finance shall declare necessary.
Failure to comply with any such order of the Director of Finance shall be a violation of this section.
(e) The person receiving any payment for admissions shall make out a return upon such forms and set forth such information as the Director of Finance shall 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 Director of Finance with a remittance for such amount. The Director of Finance may, in his or her discretion, require verified annual returns from any person receiving admission payments setting forth such additional information as may be necessary to correctly determine the amount of tax owed and payable.
(f) The books, records, and accounts of any person collecting a tax under this chapter shall at all reasonable times be subject to examination and audit by the Director of Finance.
(g) All returns and information, however collected, coming into possession of the Director of Finance or his or her agents shall be held confidential. No disclosures of such information shall be made unless ordered by a court of competent jurisdiction, except that the Director of Finance may furnish the United States Department of the Treasury with any such returns or information.
(h) If the tax imposed by this chapter and held in trust for the Director of Finance is not paid at the time when due, interest shall accrue at the rate of two percent (2%) per month, or portion of a month, from the time the tax became due until full payment.
(Ord. 99-62. Passed 6-15-99.)