(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 tax until paid to the Treasurer as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the tax, or having collected the same, fails to remit such tax to the Treasurer in the manner prescribed by this chapter, whether such failure is the result of his own act of the result of acts or conditions beyond his control, shall nevertheless be personally liable to the City for the amount of such tax and shall, unless the remittance is 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 Treasurer in monthly installments and remittance therefor on or before the last day of the month next succeeding the end of the monthly period in which the tax is collected or received.
   (c)    Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Treasurer, but payment by check shall not relieve the person collected the tax from liability for payment and remittance of the tax to the Finance Director unless the check is honored and is in the full or correct amount. The person receiving any payment for admissions shall make out a return upon such forms setting forth such information as the Treasurer may require, showing the amount of the tax upon the admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Treasurer with a remittance for such amount, provided that the Treasurer may, in his discretion, require verified annual returns from any person receiving admission payments setting forth such additional information as he may deems necessary to determine correctly the amount of tax collected and payable.
   (d)    Whenever any theater, circus, show, exhibition 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 Treasurer shall be the judge, the Treasurer 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 Treasurer shall determine. Failure to comply with any requirement of the Treasurer as to report and remittance of the tax as required shall be in violation of this chapter.
   (e)    Any book, record or account of any person collecting a tax herein levied, which relates in any manner whatsoever to admission charges, tax collections or the percentage of the admission charge attributable to the portion of the place located within the City shall be subject to examination and audit by the Finance Director at all reasonable times. 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 (1) percent from the time the tax became due until paid.
(Ord. 2004-04. Passed 1-21-04.)