(A) Administration. The city shall administer and enforce the assessment and collection of the tax imposed by this chapter. The city shall cause to be prepared blank forms for the returns required by this chapter, and shall distribute the same throughout the city and furnish them on application, but failure to receive or secure them shall not relieve any person from any obligation, collection or enforcement of the tax.
(B) Costs of administration. Not more than 5% of gross proceeds from the tax may be retained by the city for the purpose of administration, collection and enforcement.
(Ord. 209, passed 4-6-1993)