Every person receiving any payments for admission, dues or fees taxable under this chapter, shall on or before the twentieth day of each calendar month make a return in duplicate, under oath, to the Auditor or Treasurer in such form as the Auditor or Treasurer may prescribe, showing the number of taxable admissions issued or disposed of and the amount of taxable admissions issued during the preceding calendar month, the amount of tax hereby imposed on the same, and such other facts and information as the Treasurer or Auditor may require in the form of returns prescribed by them. One copy of such return shall be for the use of the Auditor or Treasurer and the other shall be filed in the office of the City Auditor or Treasurer.
All such returns shall be held confidential by the Auditor or Treasurer and shall not be available for inspection unless ordered by a court of competent jurisdiction, save that the Treasurer may furnish a copy to the Internal Revenue Department.
Each person making such return shall, at the time of making the same, pay the amount of taxes shown thereby to the Auditor or Treasurer. Such payments shall be paid into the City Treasury. The Auditor or Treasurer may adopt uniform rules and regulations not inconsistent with this section governing the method of making returns and payments.
If the tax imposed by this chapter is not paid when due, there shall be added as a part of the tax interest at the rate of one percent a month from the time when the tax became due until paid. (Ord. 80-7430. Passed 3-19-80.)