§ 16G-4. Reports; payment to the city; records.

(a)

On or before the last calendar day of the month following each month in which an admissions tax is imposed under this chapter, the lessee shall file a report with the director showing:

(1)

The total number of tickets sold and the total consideration paid therefor with respect to each event in the preceding calendar month;

(2)

The amount of the admissions tax collected on the tickets for admission to such events; and

(3)

Any other information the director may reasonably require.

(b)

At the time of filing the report required under subsection (a) of this section, the lessee shall pay the net admissions tax received on all event tickets sold in the preceding calendar month to the city. Such amount shall be paid by the lessee by fed wire in immediately available funds pursuant to instructions of the city or in such other manner as may be prescribed or approved by the city.

(c)

The lessee and any other ticket sellers subject to this chapter shall keep or cause to be kept for four (4) years records and supporting documents containing the following information:

(1)

The dates and type of events at which tickets of admission were sold;

(2)

The number of tickets sold to each event;

(3)

The gross amount of ticket sales received for each event;

(4)

The amount of admissions tax collected with respect to each event; and

(5)

The amount of net admission tax paid to the city and the dates on which such amounts were paid.

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