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monthly installments, and remittances shall be received by the City on or before the last day of <br />the month next succeeding the month in which the talc was collected or received. Payment and <br />remittance may be made by check, unless otherwise required by the Director of Finance, but <br />payment by check shall not relieve the person collecting the tax from liability unless the check <br />is honored for the full and correct amount due. <br />(d) The Director of Finance may, in his or her discretion, adjudge a particular <br />performance, exhibition, or event as "transitory" and require report and remittance of the <br />admissions tax (1) immediately upon its collection, (2) upon conclusion of the performance, <br />exhibition, or event, (3) upon conclusion of a series of performances, exhibitions or events, or <br />(4) at such other time as the Director of Finance shall declare necessary. Failure to comply <br />with any such order of the Director of Finance shall be a violation of this section. <br />(e) The person receiving any payment for admissions shall make out a return upon <br />such forms and setting forth such information as the Director of Finance shall require, showing <br />the amount of the tax upon admissions for which he or she is liable for the preceding monthly <br />period, and shall sign and transmit the same to the Director of Finance with a remittance for <br />such amount. The Director of Finance may, in his or her discretion, require verified annual <br />returns from any person receiving admission payments setting forth such additional information <br />as may be necessary to correctly determine the amount of tax owed and payable. <br />( fl The books, records, and accounts of any person collecting a tax under this <br />chapter shall at all reasonable times be subject to examination and audit by the Director of <br />Finance. <br />(g) All returns and information, however collected, coming into possession of the <br />Director of Finance or his or her agents shall be held confidential. No disclosures of such <br />information shall be made unless ordered by a court of competent jurisdiction, except that the <br />Director of Finance may furnish the United States Department of the Treasury with any such <br />returns or information. <br />(h) If the tax imposed by this chapter and held in trust for the Director of Finance is <br />not paid at the time when due, interest shall accrue at the rate of two percent (2 %) per month, <br />or portion of a month, from the time the tax became due until full payment. <br />1507.05 REGISTRATION. <br />(a) Any person operating any place where admission fees are regularly charged <br />shall make application to the Director of Finance for an Admissions Tax Certificate, on forms <br />prescribed by him or her. Upon proper completion of an application, and payment of a$50.00 <br />fee, the Director of Finance shall issue an Admissions Tax Certificate valid for the current <br />calendar year. An Admissions Tax Certificate can be renewed for each succeeding calendar <br />year upon filing of a renewal application and a fee of $25.00. <br />(b) Persons seeking to operate a temporary or transitory performance, exhibition, or <br />event may apply for a temporary Admissions Tax Certificate. Upon proper completion of an <br />, fr,. 1- -.: ??.- - .,, .. .- :<,w , ,-?.n :. .. - ..-y",-$„1..? . ?„F..,. .