A 1% late penalty will be due and payable to the city should any operator fail to file a motion picture amusement tax return by the end of each month as stated above (an additional 1% for each month thereafter). The City Attorney shall be authorized to enforce the penalties at the request of the City Treasurer according to law. The tax herein levied shall be paid in addition to all other taxes and charges. It shall be the duty of the operator to pay the amount of the tax to the Treasurer provided by the Treasurer and/or as otherwise provided. Every operator shall keep record of motion picture ticket sales and such records shall be made available upon demand by the Treasurer or duly authorized agent or employee of the city and shall be preserved for a period of three years. It shall be unlawful for any person to interfere with the Treasurer or duly authorized deputy of the Treasurer in apportionment of this subchapter. The City Attorney must bring an action of law to enforce the payment of the tax in addition to the penalties herein and the operator shall be liable for the costs of such collection including reasonable attorney fees, the fees accruing to the city.
(1994 Code, § 37.110) (Ord. 00-11, passed 3-27-2000) Penalty, see § 10.99