§ 5.40.090. Certificate of registration—Transitory events—Owner/lessee and promoter/conductor jointly and severally liable.
Latest version.
Whenever the applicant for a certificate of registration is not the owner, lessee,
or custodian of the premises or location to which an admission fee is required to
be paid, the owner, lessee or custodian of the premises or location shall be jointly
and severally liable for the reporting and remittance of the admission tax. The applicant
for a certificate of registration in any such case shall furnish the Director with
the application, containing the name and address of the owner, lessee or custodian
of the premises or location to which an admission fee is required to be paid, and
such owner, lessee or custodian shall be notified by the Director of the issuance
of such certificate and of his joint and several liability for collection and remittance
of the tax.
