Sec. 36-263. Collection.
Every person receiving any payment for admission to any place of amusement or entertainment or for refreshments, service or merchandise on which a tax is levied under this division shall collect the amount of such tax imposed by this division from the person making the payment, at the time of the payment of such admission or purchase. If tickets or cards of admission are issued, the tax shall be collected at the time of the issuance of such tickets or cards. The taxes required to be collected hereunder shall be deemed to be held in trust by the person required to collect the same until remitted as provided in this division. (Ord. No. O-90-130, 5-15-90, eff. 7-1-90)
Last updated date: 10/23/2006 4:15:21 PM