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§ 98.10 RECORDS.
   (A)   It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve such records or receipts, issuance of complimentary tickets, and otherwise, together with the ticket stubs and other pertinent documents in such form as the Clerk- Treasurer may require. If the operator furnishes admissions not subject to the tax, the operator's records shall show the nature of the transaction.
   (B)   All such records and other documents shall be open during business hours to the inspection of the Tax Commissioner and shall be preserve for a period of four years, unless the Tax Commissioner consents in writing to their destruction within that period, or by order requires that they be kept longer.
(Ord. 49-1984, passed 6-27-84)
§ 98.11 REFUNDS.
   (A)   Whenever the amount of any tax, interest, or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded, provided a claim in writing therefor, stating under penalty of perjury the specific grounds on which the claim is founded, is filed with the Tax Commissioner within three years of the date of payment. The claim shall be on forms furnished by the Tax Commissioner. The Tax Commissioner may determine the amount of any such erroneous or over payment.
   (B)   No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto, and such refund exceeds $1.00.
(Ord. 49-1984, passed 6-27-84)
§ 98.12 TAXES MADE A LIEN.
   (A)   The taxes imposed by this chapter shall be a lien on all of the property of any person required to collect and pay or to pay the same. If he shall sell his business or shall quit business, such person shall be required to make out the return provided for under this chapter within 30 days after the date of sale of such business or retirement therefrom, and his successor in business shall be required to withhold a sufficient amount of the purchase money to cover the amount of such taxes so collected and unpaid, together with interest, if any, until such time as the former owner shall produce a receipt from the Clerk- Treasurer showing that the taxes have been paid or a certificate that no taxes are due.
   (B)   If the purchaser of a business shall fail to withhold purchase money as above provided, and the taxes so collected shall be due and unpaid under the 30-day period allowed, he shall be liable for the payment of the taxes collected and unpaid on account of the operation of the business by the former owner, together with interest, as provided by this chapter.
   (C)   The lien for unpaid taxes herein imposed shall not become effective until such time as the Clerk- Treasurer shall certify to the County Auditor of Hamilton County the amount of taxes delinquent, and such certification is placed on record by the County Recorder in a book maintained for that purpose.
(Ord. 49-1984, passed 6-27-84)
§ 98.13 MONEYS RECEIVED, WHERE CREDITED.
   The moneys received under the provisions of this chapter shall be credited to the General Fund of the City.
(Ord. 49-1984, passed 6-27-84)
§ 98.99 PENALTY.
   Any person who violates any provision of this chapter shall be guilty of a minor misdemeanor on the first offense, and on any subsequent offense, shall be guilty of a misdemeanor of the second degree punishable by a fine of not more than $750.00 or by imprisonment for a period of not more than 90 days, or by both such fine and imprisonment for each offense.
(Ord. 49-1984, passed 6-27-84)