(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 Tax Administrator as herein provided.
(b) Any person required to collect the tax imposed under this chapter who fails to collect the same, or who, having collected the same, fails to remit the same to the Tax Administrator in the manner prescribed by this chapter, whether such failure is the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the Village for the amount of such tax and, unless the remittance is made as herein required, shall be guilty of a violation of this chapter.
(c) 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 Tax Administrator in monthly installments and remittances 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. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Tax Administrator, but payment by check shall not relieve the person collecting the tax from liability from payment and remittance of the tax to the Tax Administrator unless the check is honored and is in the full and correct amount. The person receiving any payment for admission shall make out a return upon such forms and set forth such information as the Tax Administrator may require, showing the amount of tax upon admissions for which he or she is liable for the preceding monthly period, and shall sign and transmit the same to the Tax Administrator with the remittance for such amount, provided that the Tax Administrator 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) The books, records and accounts of any person collecting a tax herein levied as to admission charges and tax collections shall be subject to examination and audit at all reasonable times by the Tax Administrator. 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 became due until paid.
(Ord. 1998-9. Passed 7-7-98.)