The owner of a place where any admission charge is paid and upon which a tax is levied under this chapter shall collect the amount of the tax imposed from the person paying the admission charge. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the Treasurer as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same, fails to remit the same to the Treasurer in the manner prescribed by this chapter, whether such 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 City for the amount of the tax, and shall, unless the remittance is made as herein required, be guilty of a violation of this chapter. The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place or amusement machine and shall be reported and remitted by the person required to collect the tax imposed under this chapter to the Treasurer in quarterly installments if the tax exceeds one hundred dollars ($100.00) and semiannually on taxes of less than one hundred dollars ($100.00). Remittances therefor shall be made on or before the thirtieth day of the month or quarter next succeeding the monthly or quarterly period in which the tax is collected or received. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Treasurer, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Treasurer unless the check is honored and is in the full and correct amount. Any person required to collect the tax imposed under this chapter shall make out a return upon such forms and setting forth such information as the Treasurer 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 Treasurer with a remittance for the amount. However, the Treasurer may, at his or her discretion, require verified annual returns from any person required to collect the tax imposed under this chapter setting forth such additional information as he or she may deem necessary to determine correctly the amount of tax collected and payable. Wherever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Treasurer shall be the judge, the Treasurer may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, at the conclusion of the series of performances or exhibitions, or at such other times as the Treasurer shall determine. Failure to comply with any requirement of the Treasurer as to report and remittance of the tax as required shall be a violation of this chapter. The books, records and accounts of any person required to collect a tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the Treasurer. If the tax imposed by this chapter is not paid when due, there shall be added, as part of the tax, twenty-five dollars ($25.00) and interest at the rate of two percent per month from the time the tax became due until paid. For good cause shown the Treasurer may waive penalties imposed herein.
(Ord. 118-83. Passed 7-5-83.)