Any person 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 at the time payment is made. The person receiving payment shall
remit the same admission tax to the Director according to the provision contained
in SMC Chapter 5.55 except where specifically provided herein. The tax collected under this chapter shall
be deemed held in trust by the person required to collect the same until remitted
to the Director. Persons failing to collect the admission tax, or who collects the
tax but fails to remit the tax to the Director shall be liable to the City for the
amount of such tax. Such person shall, unless the remittance be made as required in
this section, be guilty of a violation of this chapter whether such failure be the
result of his or its own act or the result of acts or conditions beyond his or its
control. Anyone receiving any payment for admissions shall make out a return upon
such forms and setting forth such information as the Director may require, showing
the amount of the tax upon admissions for which he is liable for the preceding monthly
period, and shall sign and transmit the same to the Director with a remittance for
said amount. Whenever any theater, circus, show, exhibition, entertainment or amusement
makes an admission charge which is subject to the tax levied in this chapter, and
the same is of a temporary or transitory nature or there exists a reasonable question
of financial responsibility, of which the Director shall be the judge, the Director
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 he or she shall
determine. Failure to comply with any requirement of the Director as to report and
remittance of the tax as required shall be a violation of this chapter. Everyone liable
for the collection and payment of the tax imposed by this chapter shall keep and preserve
for a period of five (5) years all unused tickets, ticket manifests, books and all
other records from which can be determined the amount of admission tax which he or
she was liable to remit under the provisions of this chapter, and all such tickets,
books and records shall be open for examination and audit at all reasonable times
by the Director or his or her duly authorized agent. Written permission may be granted
by the Director to destroy unused tickets prior to the expiration of the five (5)
year period.
