(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 Village Treasurer as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same fails to remit the same to the Village Treasurer 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, is nevertheless personally liable to the Village for the amount of such tax. No person shall fail to make the remittance as herein required.
(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 Village Treasurer in monthly installments and remittances therefor on or before the twentieth day of the month next succeeding the end of the monthly period in which the tax is collected or received. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Village Treasurer, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Village Treasurer unless the check is honored and is in the full and correct amount. The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the Village Treasurer may require. Such forms shall show the amount of the tax upon admissions for which he is liable for the preceding monthly period. Such person shall sign and transmit the same to the Village Treasurer with a remittance for such amount. However, the Village Treasurer may, at his discretion, require verified annual returns from any person receiving admission payments setting forth such additional information as he deems necessary to determine correctly the amount of tax collected and payable.
(c) 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 Village Treasurer shall be the judge, the Treasurer may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, at the conclusion of the series of performances or exhibitions or at such other times as the Treasurer determines. No person shall fail to comply with any requirement of the Village Treasurer as to report and remittance of the tax.
(d) 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 Village Treasurer. 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 one percent per month from the time the tax becomes due until paid.
(Ord. 50-6-1. Passed 6-6-50.)