§ 26-698. Collection.  


Latest version.
  • (a)

    Every person receiving any payment for admission to any place of amusement or entertainment with respect to which a tax is levied under this article shall collect the amount of tax imposed under this article from the person making an admission payment at the time of the payment of such admission or from the person admitted free at the time of such admission.

    (b)

    The taxes to be collected under this article shall be deemed to be held in escrow by the person required to collect such taxes until remitted to the City as provided in this article.

    (Code 1993, § 27-205; Code 2004, § 98-405)

(Code 1993, § 27-205; Code 2004, § 98-405)