(a) Whenever a certificate of registration is obtained for purposes of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees of custodians of the building, lot or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 175.04 by the owner, lessee or custodian, unless paid by the person conducting the amusement.
(b) The applicant for a certificate of registration for such purpose shall furnish with the application therefor the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the Administrator of the issuance of such certificate and the joint liability for collection and remittance of such tax. (Ord. 123-72. Passed 1-8-73.)