HomeMy WebLinkAbout01628Page 6
including Tday 10 1943, to and including June 30, 1943. Payment or
remittance of the tax collected may be made by check, unless payment
or remittance is otheniise required by the Clerk, but payment by check
shall not relieve the person collecting the tax from liability for pay-
ment and remittance of the tax to the Clerk unless the check is
honored and is in the full and correct amount. The person receiving
any payment for admissions shall make out a return upon such forms
and setting forth such information as the Clerk may require, showing
the amount of the tax upon admissions for which he is liable for the
preceding bi-monthly period, and shall sign and transmit the same to
the Clerk with a remittance for said amount; Provided, that the Clerk
may in his 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. Whenever any theatre, carnival, show, exhibition,
entertainment or amusement makes an admission charge which is subject
to the tax herein levied, and the same is of a temporary or transitory
nature, of which the Clerk shall be the judge, the Clerk may require
the report and remittance of the admission tax immediately upon the
collection of the same, at the conclusion of the performance or
exhibition, or at the conclusion of the series of performances or
exhibitions or at such other times as the Clerk shall determine; and
failure to comply with any requirement of the Clerk as to report and
remittance of the tax as required shall be a violation of this
ordinance. The books, records, and accounts of any person collecting
a tax herein levied shall, as to admission charges and tax collections,
be at all reasonable times subject to examination and audit by the
Clerk.
Section 8. Any person conducting ov operating any place for
entrance to which an admission charge is made shall, on a form
prescribed by the Clerk, Make application to and procure from the
Clerk a 6ertifieate of Registration, the fec for which shall be one
dollar ('$1.00), which certificate shall continue valid until the