(a) Every operator receiving any payment on which a tax is levied under this chapter shall collect or cause to be collected 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 operator for the benefit of the City until remitted and paid to the Finance Director as herein provided. Any operator required to collect the tax imposed under this chapter who fails to collect the tax or cause the tax to be collected, or having collected the tax, fails to remit such tax to the Finance Director in the manner prescribed by this chapter, shall be personally liable to the City for the amount of such tax together with interest and penalty thereon.
(b) The operator shall collect the tax imposed under this chapter at the time the admission charge is paid by the person seeking admission to any place. The operator shall remit the tax to the Finance Director in quarterly installments on or before the last day of the month next succeeding the end of the quarter in which the tax is collected or received.
(c) The Finance Director shall prepare and utilize reporting forms which require the operator to provide such information as the Finance Director deems necessary to verify the amount of the tax, interest and penalty, if any, due.
(d) Whenever any operator makes an admission charge which is subject to the tax herein levied, and the operator is of a temporary or transitory nature, of which the Finance Director shall be the judge, the Finance Director may require the remittance of the tax and the filing of the report concerning the same to be made immediately upon the collection of the tax or within a reasonable time thereafter.
(e) Every operator shall keep complete and accurate records of the total admission charges made and collected, together with a record of the tax due and collected thereon, which records shall be open for inspection by the Finance Director at all reasonable times. Such records shall be maintained for a period of four years, unless the Finance Director, in writing, consents to their destruction within that period, or, in writing, directs that such records shall be maintained for a longer period.
(f) All taxes imposed under the provisions of this chapter remaining unpaid after they become due shall bear interest at the rate of one-half percent (½%) per month or fraction thereof.
(g) In addition to interest as provided herein, a penalty based upon the unpaid tax is hereby imposed in the amount of one and one-half percent (1½%) percent per month or fraction thereof.
(h) The Law Director is authorized to bring civil actions in a court of competent jurisdiction to collect unpaid taxes, interest and penalties, and otherwise obtain compliance with this chapter.
(Ord. 97-068. Passed 12-8-97.)