The taxes imposed under this chapter shall be collected at the time the admission charge is paid. All such taxes collected during a given month shall be remitted to the Treasurer not later than the fifteenth (15th) day of the next succeeding month. Such remittances shall be accompanied by such forms as the Treasurer may require, showing the tax liability and bearing the remittor’s signature. Until remitted to the Treasurer, all tax proceeds collected shall be considered held in trust.

Additionally, the Treasurer may require verified annual returns from any person receiving admission taxes, setting forth any additional information as he may deem necessary in order to determine the amount of taxes owing and collected. (Ord. 232, §4, 1945)