A. Producers and permittees shall collect the tax imposed by this Part and shall be liable to the City of Reading as agents thereof for payment of the same to the City of Reading through the Tax Administration Office, as hereinafter provided.
B. Where permits are obtained for conducting temporary or itinerant amusement by persons who are not the owners, lessee, custodians or other controllers of the place(s) where the amusement(s) is held or conducted; or where the temporary or itinerant amusement is permitted by the owner, lessee, custodian or other controller to be conducted without the procurement of a permit as required herein, the tax imposed by this Part, together with any penalties, and interest imposed thereon as hereafter provided, shall be the debt and liability of the said owner, lessee, custodian or other controller.