1964 838 Ordinance - Laserfiche WebLink

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Immediately after the event for which an exemption from admission tax has been allowed, the treasurer of the institution, society, or organization for whose benef it such event was held shall file an itemized statement with the Clerk setting forth the amount of money actually received by such treasurer together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from admission tax for the benef it of such institution, society or organ- ization and if such statement shows a disproportionate expenditure for promoting and conducting of such event, in relation to the prof its, if any, no such exemption shall thereafter be allowed to such institution, society or organization. The exemption from tax provided in this section shall not be allowed to any institution, society, or organization which does not control the sale of admissions to the event for which the exemption is requested, nor shall exemption be allowed where talent, services, or other items are compensated for on a percentage basis if such .percentage results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items. Sec. 4. Collection of Tax. Every person receiving any payment on which a tax is levied under this ordinance shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this ordinance shall be deemed to be held.in trust by the person required to collect the same until paid to the Clerk as herein provided. Any person required to collect the tax imposed under this ordinance who fails to collect the same, or having collected the same, fails to remit the same to the Clerk in the manner prescribed by this Ordinance, whether such failure be the result of his own act or 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 be made as herein required, be guilty of a violation of this ordinance. 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 Clerk in monthly installments and remittances theref or on or before the 10th 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 Clerk, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Clerk unless the check is honored and is in the full and correct amount. The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the Clerk may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and