Every person owning or conducting any place where any person is subject to the foregoing tax, shall collect the tax from each person so entering or taking part therein, and shall remit the same to the city treasurer within thirty (30) days from the day the tax is due (except temporary entertainment which shall be remitted immediately after collection) and take the receipt of the city treasurer therefor, and shall be liable to the city for the full amount of the tax for failure so to do. (Ord. 958, 7-9-2014)