§ 16G-3. Collection of admissions tax.

(a)

Every seller of a ticket of admission to an event to be held at the Irving Entertainment Center shall collect or cause to be collected, on behalf of the city, the admissions tax. Lessee shall be entitled to retain one (1) percent of the gross collections of the admissions tax as reimbursement for the costs of collection thereof.

(b)

Every seller of a ticket of admission to an event held at the Irving Entertainment Center shall add, on behalf of the city, the admissions tax to the price of each ticket sold to such event.

(c)

The lessee shall collect, on behalf of the city, from each person responsible for collecting the admissions tax, the admissions tax for each event.

(d)

An attorney acting on behalf of the city may bring suit against any person who fails to collect the admissions tax and against any person, other than the lessee, who fails to pay the admissions tax over to the lessee, as required by this chapter.

(e)

An attorney acting on behalf of the city may bring suit against the lessee for failure to pay the net admissions tax to the city at the time and in the manner required by this chapter.

(Ord. No. 2010-9202, § 1, 8-25-10; Ord. No. 2014-9558 , § 1, 3-20-14)