(a) Every person receiving an admissions payment on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making such payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the tax until paid to the Tax Administrator as provided in this chapter.
(b) Any person required to collect the tax imposed under this chapter who fails to collect it, or having collected it, fails to remit it to the Tax Administrator in the manner prescribed by this chapter, whether the failure is the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the Municipality for the amount of such tax and shall, unless the remittance is made as required by this chapter, be guilty of a violation of this chapter.
(c) Such tax shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Tax Administrator in monthly installments. Remittances therefor shall be made on or before the thirtieth day of the month next succeeding the end of the monthly period in which the tax is collected or received.
(d) Payment or remittance of the tax collected may be made by check, unless another method of payment or remittance is required by the Administrator, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Administrator unless the check is honored and is in the full and correct amount.
(e) The person receiving any payment for admissions shall make out a return upon such forms and shall set forth such information as the Administrator may 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 Administrator with a remittance for the amount. The Administrator may, at his or her discretion, require verified annual returns from any person receiving admission payments setting forth such additional information as he or she may believe necessary to determine correctly the amount of tax collected and payable. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to such tax and the same is of a temporary or transitory nature, of which the Administrator shall be the judge, the Administrator may require the report and remittance of the admission tax immediately upon the collection of the tax, at the conclusion of the performance or exhibition, at the conclusion of the series of performances or exhibitions or at such other time as the Administrator determines. Failure to comply with any requirement of the Administrator with reference to the report and remittance of such tax shall be a violation of this chapter.
(f) The books, records and accounts of any person collecting such tax shall be, with reference to admission charges and tax collections, at all reasonable times, subject to examination and audit by the Administrator. If the tax imposed by this chapter is not paid when due, there shall be added, as part of the tax, interest at the rate of one percent (1%) per month from the time the tax became due until the tax is paid.
(Ord. 1962-30. Passed 12-5-62.)