Laserfiche WebLink
application, and payment of a$25.00 fee, the Director of Finance shall issue an Admissions <br />Tax Certificate valid for the period specified in the application, not to exceed six weeks. <br />(c) No person shall operate a performance, exhibition, or other event where <br />admission fees are charged without the issuance of an Admissions Tax Certificate, unless the <br />event is exempt under § 1507.03. Such Certificate shall be posted in a conspicuous place at or <br />near the place where tickets are sold or admission is otherwise charged. Failure to comply <br />with this section shall be a violation of this section. <br />(d) No owner, lessee, or custodian of premises where admissions charges are made <br />shall permit the charging of admission fees on such premises without a permanent or <br />temporary Admissions Tax Certificate, or knowledge that the admissions charges are exempt <br />under § 1507.03. Any such owner, lessee, or custodian who permits such use by a person who <br />does not possess a Certificate or exemption shall be liable for the full amount of taxes due <br />under this chapter, and such taxes shall be a lien against the premises until paid. <br />(e) The Director of Finance may, after notice and a hearing, suspend or revoke the <br />Admissions Tax Certificate of any person upon evidence that the holder thereof has failed to <br />comply with the provisions of this chapter. Upon suspension or revocation, the holder of the <br />Certificate is to surrender the Certificate and all copies thereof. <br />1507.06 APPEAL. <br />Any person dissatisfied with any ruling or decision of the Director of Finance regarding <br />the tax covered by this Chapter may appeal therefrom to the Board of Review created by § <br />1501.2501 within thirty (30) days of the announcement of such ruling or decision. The Board <br />shall have authority to affirm, reverse, or modify any such ruling or decision, or any part <br />thereof. <br />1507.99 PENALTY. <br />(a) Any person charged with the collection of taxes or the collection and <br />maintenance of records under this chapter who willfully refuses to collect such taJC or collect or <br />maintain such records, or refuses to make such records available as provided by this chapter, <br />shall be guilty of a minor misdemeanor for the first offense, and a fourth degree misdemeanor <br />for subsequent violations. <br />(b) Any person violating § 1507.04(g), providing for confidentiality of records, <br />shall be guilty of a fourth degree misdemeanor. Any such violation shall prevent the violator <br />from acting in any official capacity whatsoever in connection with the assessment or collection <br />of taxes by the City. <br />SECTION 2: That any Ordinance, or any part of any Ordinance, inconsistent or in <br />conflict with this Ordinance is, to the extent of any such inconsistency or conflict, hereby <br />repealed. <br />SECTION 3: That this Ordinance is hereby declared to be an emergency measure <br />immediately necessary for the preservation of the public health, safety, and welfare of the City