(1) The admissions tax imposed by SCC 4.23.010 shall be collected from the person paying the admission charge at the time the admission charge is paid. The person receiving payment of the admission charge shall collect the tax from the person making such payment and remit the tax to the treasurer in monthly remittances on or before the last day of the month succeeding the end of the month in which the tax is collected.

(2) The treasurer may declare the admissions tax imposed upon temporary or itinerant places of amusement to be immediately due and payable, and collect the tax, when the treasurer believes there is a possibility that the tax imposed under this chapter would not otherwise be paid.

(3) The admissions tax shall be held in trust by the person collecting the tax until such time as it is remitted to the treasurer. If the person required to collect the tax fails to collect the tax, or having collected the tax fails to remit the tax to the treasurer as required by this chapter, whether such failure is the result of the person’s own acts or the result of acts or conditions beyond the person’s control, the person required to collect the tax shall nevertheless be personally liable to the county for the amount of the tax.

(4) Any person receiving payment of an admissions charge shall make a return upon such forms and setting forth such information as the treasurer may specify, showing the amount of the tax upon admissions for which the person is liable for the preceding monthly period, and shall sign and transmit the same to the treasurer together with a remittance for the amount.

(5) The treasurer may in his or her discretion require any person receiving payment of an admissions charge to file with the treasurer verified annual returns setting forth such additional information as the treasurer may deem necessary to determine tax liability correctly.

(6) Every person liable for the collection and remittance of the admissions tax shall keep and preserve for a period of five years suitable records as may be necessary to determine the amount of any tax or penalty for which the person may be liable. All books, records, and invoices, including federal, state, and local tax returns, shall be open for examination at any time by the treasurer or the treasurer’s duly authorized agent in accordance with and to the extent authorized by applicable law.

(7) Any tax and/or penalties imposed by this chapter that are due and unpaid shall constitute a debt to the county of the person liable for payment and may be collected in court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to any and all other existing remedies. (Added by Amended Ord. 09-019, Apr. 8, 2009, Eff date July 1, 2009).