Title 08 Taxation and Revenue
Chapter 08.03 Admissions Tax
Section 08.03.050 Collection of Tax
Every person receiving payment for admission is required to collect the amount of the admissions tax from the person making the admission payment and at the time the admission charge is paid. In addition, owners of the facility, lessees of said facility, licensees of said facility, or other persons responsible for presenting an event subject to admissions tax where the event was held are each responsible to notify the City of contact information including name, address and telephone for the party receiving payment for admission and holding said funds. Such information shall be provided no later than five business days before the event, not counting the date of the event, so that the City has a reasonable opportunity to seek collection of said monies. In the event said listed parties fail to provide such required information, they shall be jointly and severally responsible for collection and payment of the admissions tax.
Date Passed: Monday, March 14, 2016
Effective Date: Saturday, April 30, 2016
ORD C35372 Section 4
