A. Collection and Remittance. Any person, including any municipal or quasi-municipal corporation who receives any payment for any admission charge on which a tax is levied under this chapter shall collect the amount of the tax from the person making the admission payment and shall remit the same to the clerk as provided in this chapter. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until remitted to the clerk as provided in this chapter.

B. 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 required in this chapter, be guilty of a violation of this chapter whether such failure is the result of his own act or the result of acts or conditions beyond the person’s control.

C. Remittance to the Clerk. The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the clerk in quarterly installments and remittances thereof on or before the fifteenth of the month next succeeding the end of the quarterly period in which the tax is collected or approved; provided, that the first return and remittance under this chapter shall be made on or before the fifteenth day of July, 1981, and shall cover the period from and including April 1, 1981, to and including June 30, 1981.

D. Remittance May Be by Check. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the clerk, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax unless the check is honored and is in the full and correct amount.

E. 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 clerk may require, showing the amount of the tax upon admission for which he is liable for the preceding quarterly period, and shall sign and transmit the same to the clerk with remittance for the 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.

F. Penalty Assessed for Late Remittance. If the return provided for in this chapter is not made and the tax is not collected and paid by the due date, the clerk shall proceed in the manner provided for in BMC 4.74.110. [Ord. 8924 § 6, 1981].