§ 26-703. Same—Collection when operator fails to collect and report.

Latest version.

Should any operator of a temporary or transient amusement or entertainment fail to file the report or pay the taxes required by Section 26-695 within five days from the termination of the operation of the amusement or entertainment, the Director of Finance shall thereupon respectively charge and assess such person with the charges computed upon the basis of the best information available and proceed to collect the taxes out of the deposit or by virtue of the bond and by every other lawful means.

(Code 1993, § 27-210; Code 2004, § 98-410)

(Code 1993, § 27-210; Code 2004, § 98-410)

                    
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