(a) Any person operating any place where admission fees are regularly charged shall make application to the Director of Finance for an Admissions Tax Certificate, on forms prescribed by him or her. Upon proper completion of an application, and payment of a fifty dollar ($50.00) fee, the Director of Finance shall issue an Admissions Tax Certificate valid for the current calendar year. An Admissions Tax Certificate can be renewed for each succeeding calendar year upon filing of a renewal application and a fee of twenty-five dollars ($25.00).
(b) Persons seeking to operate a temporary or transitory performance, exhibition, or event may apply for a temporary Admissions Tax Certificate. Upon proper completion of an application, and payment of a twenty-five dollar ($25.00) fee, the Director of Finance shall issue an Admissions Tax Certificate valid for the period specified in the application, not to exceed six weeks.
(c) No person shall operate a performance, exhibition, or other event where admission fees are charged without the issuance of an Admissions Tax Certificate, unless the event is exempt under Section 1507.03. Such Certificate shall be posted in a conspicuous place at or near the place where tickets are sold or admission is otherwise charged. Failure to comply with this section shall be a violation of this section.
(d) No owner, lessee, or custodian of premises where admissions charges are made shall permit the charging of admission fees on such premises without a permanent or temporary Admissions Tax Certificate, or knowledge that the admissions charges are exempt under Section 1507.03. Any such owner, lessee, or custodian who permits such use by a person who does not possess a Certificate or exemption shall be liable for the full amount of taxes due under this chapter, and such taxes shall be a lien against the premises until paid.
(e) The Director of Finance may, after notice and a hearing, suspend or revoke the Admissions Tax Certificate of any person upon evidence that the holder thereof has failed to comply with the provisions of this chapter. Upon suspension or revocation, the holder of the Certificate is to surrender the Certificate and all copies thereof.
(Ord. 99-62. Passed 6-15-99.)