(a) The tax hereby levied and imposed shall be paid by and collected from the person seeking admission to the place or event offered or sponsored at the time the admission charge thereto is paid to the person receiving payment thereof.
(b) Every person receiving any payment of an admission charge, not exempt as hereinbefore provided, on which an admissions tax is hereby levied and imposed, shall be deemed to be a trustee and to hold in trust, for the Municipality, the amount of such admissions tax until the gross amount thereof shall be paid by such person to the Municipal Finance Department as hereinafter provided.
(c) Every person required to collect such admissions tax hereby levied and imposed, who fails to collect the amount thereof or, having collected such admissions tax, fails to timely remit the full amount thereof collected to the Municipal Finance Department, shall be personally liable to the Municipality for the entire amount of such admissions tax, and in addition thereto, shall be deemed guilty of a violation of this chapter and subject to the penalties hereinafter provided.
(d) Receipts of the admissions tax shall be deposited to the Parks and Recreation Revolving Fund.
(Ord. 30-1984. Passed 4-24-84.)
(Ord. 30-1984. Passed 4-24-84.)