(a) Every person receiving any payments for admission, dues or fees, taxable under this chapter, shall, on or before the twentieth day of each calendar month, make a return in duplicate to the Treasurer in such form as the Treasurer may prescribe, showing the number of taxable admissions issued or disposed of and/or the amount of taxable dues and/or fees collected during the preceding calendar month, the amount of tax hereby imposed on the same, and such other facts and information as the Treasurer may require in the form of returns prescribed by the Treasurer; one copy of such return shall be for the use of the Treasurer and the other shall be filed by the Treasurer in the office of the City Auditor. The person making the return shall certify that it is complete, true and accurate.
(b) All such returns shall be held confidential by the Treasurer and Auditor and shall not be available for inspection unless ordered by a court of competent jurisdiction.
(c) Each person making such return shall, at the time of making the same, pay the amount of taxes shown thereby to the Treasurer. Such payments shall be paid into the City Treasury. The Treasurer may adopt uniform rules and regulations not inconsistent with the section governing the method of making returns and payments.
(d) If the tax imposed by this chapter is not paid when due, there shall be added, as a part of the tax, interest at the rate of two percent (2%) a month from the time when the tax became due until paid.
(Ord. 27-1994. Passed 9-27-94.)