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 City Treasurer shall be the judge, the City 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, or at the conclusion of the series of performances or exhibitions or at such other times as the City Treasurer shall determine. Failure to comply with any requirement of the City Treasurer as to report and remittance of the tax as required shall be a violation of this chapter.
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 City Treasurer or his duly authorized agent.
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 (1%) per month from the time when the tax became due until paid.
(1968 Code Sec. 701.05)