(a) No person who owns any place where an admission charge is made shall fail to procure from and maintain with the City a valid certificate of registration, relative to the tax assessed by this chapter.
(b) No person who owns any place where an admission charge is made shall fail to post a valid certificate of registration in a conspicuous location at such place.
(c) Any person who owns any place where an admission charge is made may, on a form prescribed by the Treasurer, apply for a certificate of registration as required by this section. Upon payment of the fee prescribed therefor in Chapter 185, a certificate shall be granted by the Treasurer if he or she verifies the accuracy of the information contained in the application. A certificate of registration shall be valid through December 31 of the year in which it is issued. Duplicate copies thereof may be issued without additional charge.
(d) The Treasurer may, upon thirty days written notice, suspend, withdraw or revoke the certificate of registration of any certificate holder who is more than six months in arrears in remitting to the City any admissions tax which is accrued and payable pursuant to this chapter. A person aggrieved by a decision of the Treasurer may, within ten days of notice of that decision, appeal to the Board of Appeals in the manner set forth in Section 181.08.
(Ord. 15-85. Passed 1-21-85.)