A. Collection and Remittance. Any person (including any municipal or quasi-municipal corporation) who receives payment for a taxable admission charge under this chapter shall collect the tax amount from the admission payer and remit it the same to the finance director. Persons collecting the required tax under this chapter shall be deemed to hold it in trust until remittance.

B. Liability for Uncollected Tax. Any person who fails to collect or remit the required tax under this chapter shall be liable to the city for the tax amount whether such failure is the result of their own act or acts or conditions beyond the person’s control.

C. The city shall administer and collect the tax imposed by this chapter in accordance with Chapter 3.62 ACC. (Ord. 6921 § 2 (Exh. B), 2023; Ord. 3801 § 6, 1982.)