§ 58-34. Collection.

(a)

Every person operating a place of amusement receiving any payment of admissions taxable under this division shall collect from the person paying such admission the amount of the tax due thereon and shall remit to the county clerk of such county on the tenth day of each month the tax collected under the provisions of this division for the preceding month.

(b)

The county may contract with an incorporated municipality within the county for the municipality to perform collection services as to places of amusement situated within such municipality. In such event, the municipality shall be entitled to the same fee and possess the same powers given to the county clerk by this division.

(c)

For the purpose of compensating the county clerk for collecting the tax, the county clerk shall be allowed two percent of the amount of the tax remitted by a person collecting such tax.

(d)

As the power to levy a tax under this division is conditioned upon a price of admission or the number in attendance paying admission, the resolution of the legislative body of the county levying the tax may provide for prices or attendance numbers at a figure which reduces the application of the tax.

(Priv. Acts 1982, ch. 319, § 4; Ord. No. O-90-9-117, § 4, 9-10-90)