(a) Every person required to collect the admissions tax levied and imposed by this chapter, if the place or the event offered or sponsored is of a temporary or transitory nature only, shall make a complete report and full remittance of such admission tax forthwith to the Municipal Finance Department upon the conclusion of the performance, exhibition or event sponsored, or at such later time as the Municipal Finance Department determines such admissions tax shall be paid and shall provide for the distribution of funds.
(b) The Municipal Finance Department is hereby authorized and empowered to determine whether such admissions tax shall be remitted forthwith upon the conclusion of the performance, exhibition or event offered or sponsored, or at a later time thereafter.
(c) Every person required to collect the admissions tax levied and imposed by this chapter, if the place of the event offered or sponsored is of duration longer than one week, shall make a complete report and full remittance of such admissions tax monthly, or on or before the thirtieth day of each month during the duration of such place or the event offered or sponsored.
(d) The books, records or accounts of any person required by this chapter to collect the admissions tax levied and imposed shall, at all reasonable times, be made available and subject to examination and audit by the Municipal Finance Department should such Department choose to verify the correctness of the amount of admissions tax due and payable to the Municipality.
(e) All information relating to the business or transaction of any person required to collect the admissions tax levied and imposed by this chapter which comes to the knowledge or possession of the Municipal Finance Department, or any other official or employee of the Municipality, except pertaining directly to admissions tax, shall be privileged and confidential and no disclosure thereof shall be made unless ordered by a Court having jurisdiction of the subject matter involved. The Municipal Finance Department may furnish, upon proper request therefor, to the Commissioner for Bureau of Internal Revenue of the United States or State of Ohio Department of Taxation, copies of admissions tax payments made pursuant to this chapter.
(Ord. 30-1984. Passed 4-24-84.)
(Ord. 30-1984. Passed 4-24-84.)