(a) If any person selling an admission neglects or refuses to make any report or payment as herein required, an additional 50% of the amount of the tax shall be added by the City Treasurer. The amount of tax under the provisions of this article shall be due and payable on March 15 and shall bear interest at the legal rate from the date due until the date paid. The additional 50% tax as provided hereunder shall be in addition to the interest provisions of this article.
(b) In the event a person or an organization sponsoring an amusement, as defined herein, shall do so at a date subsequent to March 15 of any year, such sponsor shall apply for the permit and pay the amusement tax no later than ten days prior to the date on which the performance or event is to be held. The penalty and interest provisions shall be calculated from ten days prior to the date on which the performance or event was held. With regard to mechanical and/or electronic devices, any such devices which are newly installed or placed after March 15 of the year shall also require a permit and tax payment, which such permit shall be applied for prior to the placement, with such tax due and payable within ten days of placement. For the purpose of this article, the transfer of a properly licensed device from one location to another location shall not be construed as a new installation or placement.
(Ord. 5190, approved 12-21-1982; Ord. 6014, approved 12-8-2005)