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Every person receiving any payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax shall be deemed to be held in trust by the person required to collect the same until paid to the city as herein provided. The tax 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 in quarterly installments. The remittance shall be made to the city as provided in Chapter 5.07. The taxpayer shall be required to swear or affirm that the information given on the return is true and correct and that the taxpayer knows the same to be so.

Prior to the adoption of 6504 on 09/08/2010, Section 3.72.070 read as follows.

Every person receiving any payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax shall be deemed to be held in trust by the person required to collect the same until paid to the city as herein provided. The tax 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 in quarterly installments. The remittance shall be made to the city as provided in Chapter 5.04. The taxpayer shall be required to swear or affirm that the information given on the return is true and correct and that the taxpayer knows the same to be so. (Prior code § 5.04.300)

(Ord. 6504, Amended, 09/08/2010. Prior code § 5.04.300)