§ 54-116. Liability for tax.

(a)

It shall be unlawful for any person who pays to gain admission to any facility or event that is open to the public to fail to pay the admissions tax imposed pursuant to this article.

(b)

It shall be unlawful for any person, whether owner, lessee, or operator, who charges or causes admission to be charged to any facility or event that is open to the public to fail to collect and remit the admissions tax to the city. If an owner or operator of a facility leases or rents such facility to another party who conducts an event open to the public in such facility, such owner or operator shall not be liable for collection and remitting the admissions tax, provided that such party to whom the facility is leased or rented is at the time of such leasing or rental licensed to collect and remit the admissions tax.

(Ord. No. 10-03, § 1, 2-2-2010)