Sec. 36-264. Reports and remittances generally.
The person collecting any tax imposed by this division shall make out a report, upon such forms and setting forth such information as the director may prescribe or require, showing the amount of admission charges collected, exclusive of the federal tax thereon, and the tax from the admissions or purchases for which he is liable, and shall sign and deliver to the city collector's office with remittance of such tax on or before the twentieth (20) day of the calendar month following the month being reported. If the remittance received is by check or money order, the same shall be made payable to the city.
Every person liable for the collection and payment of the tax imposed by this division shall provide the director with a written list of the amusements and entertainments it plans to hold for the upcoming year no later than January 15 of each year. Persons operating temporary or transient events or events that are not scheduled in advance shall provide the director with written notice of such events at least forty-eight (48) hours before such event is scheduled to occur. (Ord. No. O-90-130, 5-15-90, eff. 7-1-90)
Last updated date: 10/23/2006 4:15:21 PM