Sec. 36-266. Reports, remittances and deposits by temporary or transitory places of amusement or entertainment.
(a) Whenever any place of amusement or entertainment of a temporary or transitory nature makes an admission charge which is subject to the tax levied by this division, or does not make such an admission charge but does sell refreshments, services or merchandise which is subject to the tax levied by this division, the director may require the report and remittance of such tax to be made on the day following its collection, or on the day following the conclusion of a series of performances or exhibitions, or at such other reasonable time or times as he shall determine, and the failure to comply with any such requirement of the director as to the report and remittance of the tax so required shall be a violation of this division.
(b) Before any temporary or transient place of amusement or entertainment mentioned in subsection (a) above shall begin operation, and before any license shall be issued therefor, if a license is required, the person operating the same shall deposit with the director a sum of money, to be estimated by the director, sufficient to cover the tax required to be collected by such person under the provisions of this division, as security for the collection of such tax and payment thereof to the city. At the conclusion of such temporary or transient operation in the city, such person shall file with the director the report required by this division and pay the tax collected to the city. Upon such report being filed and payment being made, the director shall refund in accordance with the city's normal payment processing schedule the deposit made under this section. Should any person fail to file such report and pay such tax collected within five (5) days from the termination of the operation of such amusement or entertainment, the director may thereupon assess such person with such tax at the amount of such deposit and the director shall retain such deposit as payment of the tax collected by and due the city by such person. (Ord. No. O-90-130, 5-15-90, eff. 7-1 -90)
Last updated date: 10/23/2006 4:15:21 PM