Pursuant to this tax, all fees due and owing to the city and collected by the City Treasurer shall be made payable to the “Treasurer of Sparta”. Upon collection of the funds, the Treasurer shall transfer the funds into a separate account designated the city’s Motion Picture Amusement Tax Account. Five percent of the funds shall be retained by the city to reimburse the City Treasurer and other city offices for administrative expenses in implementation of this subchapter.
(1994 Code, § 37.111) (Ord. 00-11, passed 3-27-2000)