(1) Liability for Tax Not Collected. Any person required to collect the tax imposed under this chapter who fails to collect same, or who collects the same but fails to remit the same to the clerk in the manner prescribed by this chapter, shall be liable to the City for the amount of such tax and shall, unless remittance is made as herein required, be guilty of a violation of this chapter whether such failure is the result of his own act or the result of the acts or conditions beyond the person’s control.

(2) Remittance to the City. The tax imposed under this chapter shall be collected at the time the admission charge is paid and shall be reported and remitted by the person receiving the tax to the City in monthly returns as provided in subsection (3) of this section.

(3) Return Required. Any person receiving any payment for such admission shall make out a return upon such form and setting forth such information as the City may require, showing the amount of the tax upon admission for which he is liable for the preceding month, and shall sign and transmit the same to the City with remittance for the amount; provided, that the City may in its discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable. Returns are due by the fifteenth day following the end of the preceding month. Returns filed more than 10 days late are subject to a 10 percent late penalty and interest at 12 percent per annum. (Ord. 80-98 § 1)