1964 838 Ordinance - Laserfiche WebLink

Home Browse Search

shall sign and transmit the same to the Clerk with a remittance for said amount; provided, that the Clerk may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable. ti~7henever any theatre, 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 Cleric shall be the judge, the Clerk 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 perf ormances or exhibitions or at such other times as the Clerk shall determine; and failure to comply with any requirement of the Clerk as to report and remittance of the tax as required shall be a violation of this ordinance. 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 Clerk. If the tax imposed by this ordinance is not paid when due, there shall be added as part of the tax interest at the rate of one per centum (1%) per month from the time when the tax became due until paid. Sec., 5. Certificate of Registration. Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the Clerk make application to and procure from the Cleric a Certif icate of Registration, the fee for which shall be One Dollar (1.00) which certif icate shall continue valid until the 31st day of December of the year in which the same is issued. Such Certif icate of Registration, or duplicate original copies thereof to be issued by the Clerk without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. Sec. 6. Certif icate of Registration in Case of Temporary or Transitory Amusement. Whenever a Certif icate of Registration is obtained for the purpose of operating or conducting a temporary or transitory amuse- ment, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted,the tax imposed by this ordinance shall be reported and remitted as provided in Section 4 hereof by said owner, lessee or custodian, unless paid by the person conducting the place. The applicant for a Certificate of Registration for such purpose shall furnish with the application theref or the name and address of the owner, lessee or custodian of the premises upon cahich the amusement is to be conducted, and such owner, lessee or custodian shall be notif ied by the Clerk of the issuance of such certif icate and the joint liability for collection and remittance of such tax. Sec. 7. Rules and Regulations. The Clerk shall have power to adopt rules and regulations not inconsistent. with the terms of this ordinance for carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of such rules and regulations shall be posted in manner provided by ordinance at least once bef ore they shall become effective and copies shall be made available in the office of the Clerk. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this ordinance.