(a) No person shall conduct any form of amusement at any permanent or temporary place of amusement or any itinerant form of amusement without having a license therefor, as provided in this chapter.
(b) No person charged by any section of this chapter with the duty of collecting or paying the taxes imposed by this chapter shall willfully fail or refuse to charge and collect or to pay such taxes, or to make return to the Treasurer as required by this chapter, or to permit the Treasurer, or a duly authorized agent, to examine the books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep for three years or such lessor or greater time as may be permitted or required by the Treasurer, such records, ticket stubs and other documents pertaining to the sale or other disposition of admissions, as may be required by the Treasurer.
(c) No holder of a license issued under the provisions of this chapter shall display such license, at the place for which such license was issued, during a period of suspension or after revocation of the same by the Treasurer, and during a period of ticket sale and conduct of amusement.
(d) Except as provided at subsection (e) hereof, whoever violates any provision of this chapter shall be guilty of a minor misdemeanor. Upon conviction for a second or other subsequent offense an offender shall, if a corporation, be fined not more than five hundred dollars ($500.00) or if an individual, or a member of a partnership, firm or association, be fined not more than two hundred fifty dollars ($250.00) or imprisoned not more than thirty days or both.
(e) Whoever sells an admission ticket or card on which the name of the vendor and price is not printed, stamped, or written in accordance with Section 185.04, or at a price in excess of the price so printed, stamped or written thereon, shall be guilty of a minor misdemeanor.
(Ord. 27-1994. Passed 9-27-94.)