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ordinance, and the same is of a transitory or temporary nature, of which the county shall be the <br />judge, the county shall require the report and remittance of the admissions tax immediately <br />upon the collections of the tax at the conclusion of the performance or exhibition, or at the <br />conclusion of a series of performances or exhibitions, or at such other time as the county shall <br />determine. The Treasurer may require the person owing the tax to the County under this <br />ordinance to deposit a sum of money or bond in advance of any performance, show or <br />amusement. This deposit or bond shall be returned upon the faithful compliance with the <br />provisions of this ordinance. <br />b. Failure to comply with any requirements of the county as to reporting and remitting the tax <br />shall be a violation of this ordinance. <br />c. The books, records and accounts of every person collecting a tax levied in this ordinance shall, <br />as to admission charges and tax collections, be subject to examination and audit by the Auditor <br />at all reasonable times. <br />(Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.060 Penalty for late payment. <br />a. If payment of any tax due under this ordinance is not received by the Treasurer by the last day <br />of the month in which the tax was due, there shall be added to such tax a penalty of fifteen <br />percent (15%) of the tax due. <br />b. The Treasurer shall notify the taxpayer by mail of the amount of any penalties so added or <br />assessed and these shall become due and payable within thirty (30) days from the date of such <br />notice. <br />c. In addition to this penalty, the Treasurer may charge the taxpayer interest of one percent of all <br />taxes due for each thirty day period or portion thereof that such amounts are past due. <br />d. Failure to make payment in full of all tax amounts and penalties within sixty (60) days following <br />the day the tax amount initially became due shall be a civil and/or criminal violation of this <br />section. <br />(Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.070 Registration. <br />Any person conducting or operating any activity for which an admission charge is made shall register <br />with the Auditor. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.080 Successor to business. <br />Whenever any person required to pay a tax under this ordinance shall quit business or otherwise <br />dispose of his or her business, any admissions tax payable shall immediately become due and <br />payable, and if such tax is not paid by such person within ten (10) days from the date of such sale, <br />exchange or disposal of the business, the purchaser or successor shall also become liable for the <br />payment of the full amount of such tax plus accrued penalties. (Ord. 2016-003, 2016; Ord. 2016-001, <br />2016) <br />3.22.090 Recordkeeping. <br />It shall be the duty of every person liable for any tax imposed by this ordinance to keep and preserve