(A) On or before the fifteenth day of each month, every theater or other business providing entertainment shall prepare a return, in the form provided by the Village Clerk, showing the name and address of the business, the number of admissions per performance, and the amount of tax collected in the preceding month. Every theater and business providing entertainment shall remit the amount of tax collected to the Village Clerk upon filing of the return.
(B) Cancelled admission tickets and complete and accurate records of admissions shall be kept at the theater or other business providing entertainment, or at another place within the village as may be designated in writing by the person liable for the collection of the taxes. All books and records shall be open to inspection by the village at all reasonable times during business hours of the day.
(Ord. 95-2, passed 6-19-1995)