Every person receiving any payment for admission to any place of amusement or entertainment
or for refreshments, service or merchandise on which a tax is levied under this division
shall collect the amount of such tax imposed by this division from the person making
the payment, at the time of the payment of such admission or purchase. If tickets
or cards of admission are issued, the tax shall be collected at the time of the issuance
of such tickets or cards. The taxes required to be collected hereunder shall be deemed
to be held in trust by the person required to collect the same until remitted as provided
in this division.
(Ord. No. O-90-130, 5-15-90, eff. 7-1-90)
