(A) It shall be the responsibility and duty of the City Administrator or a designee to collect all amounts due the city from the owners, operators, and licensees of places or businesses offering any amusement in the city.
(B) A sworn yearly coin-operated device statement shall be filed with the city by each owner, operator, or licensee of each amusement in the city, on forms prescribed by the city, showing the total number of coin-operated devices owned, leased, or otherwise located on the property of the licensee. This yearly statement shall be filed with the city by May 1 of each year. Each return shall be accompanied by payment to the city of all taxes due and owing for the year covered by the return.
(C) A sworn monthly amusement tax return shall be filed with the city by each owner, operator, or licensee of each amusement in the city, on forms prescribed by the city, showing all receipts from the amusement during the preceding month. This monthly tax return shall be filed with the city by the 15th day of the month for the preceding month's receipts. Each return shall be accompanied by payment to the city of all taxes due and owing for the month covered by the return.
(Ord. 05-48, passed 4-11-06; Am. Ord. 08-2, passed 5-13-08; Am. Ord. 13-54, passed 11-12-13) Penalty, see § 35.999