(1) Producers shall collect the tax imposed by this
Chapter and shall be liable to the City as agent thereof for the payment of the
tax to the Department as provided in this Section.
(2) Where licenses
are obtained for conducting temporary amusements by persons who are not the
owners, lessees, or custodians of the places where the amusements are to be
conducted, or where a temporary amusement is permitted by the owner, lessee, or
custodian of any place to be conducted without the procurement of the license
required by this Chapter, the tax imposed by this Chapter shall be paid by the
owner, lessee, or custodian of such place where such temporary amusement is held
or conducted, unless paid by the producer conducting the
amusement.
(3) Every producer, except as hereinafter provided,
conducting a place of amusement, shall transmit to the Department, on a form
prescribed and prepared by the Department, a report of the amount of tax
collected by him during the preceding month.
(4) Every producer
conducting a temporary place of amusement or itinerant form of amusement shall
file a report with the Department, or any duly authorized agent thereof,
promptly after each performance, and all reports required under this Section
shall contain such information as the Department shall
require.
(5) Every producer, at the time of making every report required
by this Section, shall compute and pay to the Department the taxes collected by
him and due to the City during the period for which the report is
made.
(6) The amount of all taxes imposed under the provisions of this
Chapter shall, in the case of places of permanent amusement, be due and payable
at such intervals as the Commissioner shall establish by regulation, and in the
case of temporary or itinerant forms of amusement, be due and payable on the day
the reports in such cases are required to be made under this
Section.
[105] (a) In the
case of permanent places of amusement, payment is made on or before the
twenty-fifth day of the next succeeding month;
(b) In the case of
temporary places of amusement, payment is made within five days after the
performance.