§ 99-4. Payment.  


Latest version.
  • A. 
    Every holder of a permanent permit shall, on or before the 10th day of every month, transmit to the administrator designated by the Board of Supervisors a report, under oath or affirmation, of the total admissions charged or collected and the total amount of tax due from such person upon such admissions under this article and, at the same time, shall pay over to the administrator the entire amount of tax due.
    B. 
    Every holder of a temporary certificate shall, at the close of each day on which the amusement is held, pay over to the administrator designated by the Board of Supervisors the amount of tax due from such person under this article upon admissions for such day and, at the same time, shall submit to the administrator a report of the total admissions charged or collected on such day and the total amount of tax due on such admissions. On the day of expiration of such temporary permit, the person to whom such permit is issued shall, in addition, submit a report, under oath or affirmation, of all admissions charged or collected during the period in which such temporary permit was in effect and of all taxes due and paid.
    C. 
    In every case, the administrator designated by the Board of Supervisors shall furnish to the person paying any tax levied under the article a receipt for the payment of such tax.
Amended 4-13-1993 by Ord. No. 88