(a) Every person receiving any payment on which a tax is levied under this Chapter shall collect the amount of the tax imposed from the person making the admission payment. 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 Finance Administrator as herein provided.
(b) 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 Finance Administrator in the manner prescribed by this Chapter, whether such failure is the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the City for the amount of such tax and shall, unless the remittance is made as herein required, be guilty of a violation of this Chapter.
(c) The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Finance Director in monthly installments on or before the fifteenth day of the month next succeeding the end of the monthly 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 Finance Administrator, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Finance Administrator unless the check is honored and is in the full and correct amount.
(d) The person receiving any payment for admission shall make out a return upon such forms and setting forth such information as the Finance Administrator may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Finance Administrator with the remittance for such amount.
(e) The Finance Administrator may, in his discretion, require verified annual returns from any person receiving admission payments, setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable.
(f) Whenever any theater, circus, show, exhibition, entertainment of amusement makes an admission charge which is subject to the tax herein levied, and the same is a temporary or transitory nature, of which the Finance Administrator shall be the judge, the Finance Administrator may require the report and remittance of the admission tax immediately upon the collection of the same, and the conclusion of the performance or exhibition, or at the conclusion of the series of performances of exhibition, or at such other times as the Finance Administrator shall determine.
(g) Failure to comply with any requirement of the Finance Administrator as to report and remittance of the tax as required shall be a violation of this Chapter.
(h) In case such determination is made, the Administrator shall give notice of the amount so assessed by serving it personally or by registered or certified mail. Such vendor may within ten days after the serving or mailing of such notice make application in writing to the Administrator for a hearing on the amount assessed. If application by the vendor is not made within the time prescribed, the tax, penalty and interest determined by the Administrator shall become final and conclusive and immediately due and payable. If such application is made, the Administrator shall give not less than five days written notice in the manner prescribed in this section to the vendor to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, penalty and interest. At any such hearing, the vendor may appear and offer evidence why such specified tax, penalty and interest should not be so fixed. After such hearing, the Administrator shall determine the proper tax to be remitted and shall thereafter given written notice to the person in the manner prescribed in this section of such determination and the amount of such tax, penalty and interest. The amount determined to be due shall be payable after fifteen days.
(Ord. 123-72. Passed 1-8-73.)