(a) Every person receiving any payment on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the Director of Finance as herein provided. Any person required to collect the tax imposed under this chapter who fails to do so, or having collected the tax, fails to remit it to the Director in the manner prescribed by this chapter, whether such failure is the result of his own act or the result of acts or conditions beyond his control, shall be personally liable to the City for the amount of the tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this chapter.
(b) The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Director in monthly installments and remittances made therefor on or before the thirtieth day of the month next succeeding the end of the monthly period in which the tax is collected or received; provided, that the first return and remittance under this chapter shall be made on or before the thirtieth day of November, 1947, and shall cover the period from and including October first to and including October thirty-first or a four or five week policy month period as the case may be. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Director, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Director unless the check is honored and is in the full and correct amount.
(c) The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the Director may require, showing the amount of the tax upon admissions for which he or she is liable for the preceding monthly period, and shall sign and transmit the same to the Director with a remittance for the amount; provided, that the Director may in his or her discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he or she may deem necessary to determine correctly the amount of tax collected and payable.
(d) Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Director shall be the judge, the Director may require the report and remittance of the admissions tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as the Director shall determine. Failure to comply with any requirement of the Director to report and remit the tax as required shall be a violation of this chapter.
(e) The books, records and accounts of any person collecting a tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the Director.
(f) If the tax imposed by this chapter is not paid when due, there shall be added, as part of the tax, interest at the rate of 1% per month from the time when the tax became due until paid.
(Ord. 47-79. Passed 9-29-1947.)
(g) When a place is located partly within and partly without the City and the municipality in which the remainder of the place is located has levied a similar tax and when the conditions established by Section 892.02(a) have been fulfilled, Council shall determine the manner in which the tax due this City shall be collected and may consent to the collection of such tax by such other municipality as agent of this City. Except as to the manner of payment of the tax, all provisions of this section shall apply as though such place were located entirely within this city.
(h) In the instance of the Fairmount Theater, operated by The Fairmount Amusement Company, consent is hereby given to the collection of the tax levied by the City of Shaker Heights, as agent of this City. Combined returns and payment of both taxes shall be made to the Director of Finance of the City of Shaker Heights, who shall, promptly upon receipt of the combined return and remittance of the combined tax, forward a copy of the combined return and the proper proportion of the combined taxes to the Director of Finance.
(1982 Code, § 183.04) (Ord. 48-49. Passed 6-21-1948.)