Every person receiving any payments for admission, dues or fees taxable under this chapter, shall, on or before the tenth day of each calendar month, make a return in duplicate under oath to the Commissioner in such form as the Commissioner may prescribe, showing the number of taxable admissions issued or disposed of and/or the amount of taxable dues and/or fees collected during the preceding calendar month, the amount of tax hereby imposed on the same, and such other facts and information as the Commissioner may require in the form of returns prescribed by him. One copy of such return shall be filed by the Commissioner with the office of the Finance Director. Each person making such return shall, at the time of making the same, pay the amount of taxes shown to be due thereby to the Finance Director.
The Commissioner 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 the tax became due until paid. (Ord. 226. Passed 11-3-47.)