The person, firm or corporation receiving payment for admissions on which a tax is levied under this chapter, shall collect the amount of the tax imposed from the person making payment for admission, shall hold said tax in trust until the same is remitted to the City Clerk as herein provided, and shall be personally liable for the amount of such tax if the same is not collected and remitted as herein provided. Provided however, that for temporary or transient events, the owner, custodian etc., may be responsible for the payment of the tax per RMC 3.28.020 and 3.28.100.

Unless otherwise provided by the City Clerk, the tax imposed by this chapter shall be due and payable on a quarterly basis and remittance therefor shall accompany each return and be in the City Clerk’s office by five o’clock p.m. (5:00 p.m.) P.S.T. on or before the last day of each April, July, October and January, by the person, firm or corporation collecting the same. The quarterly returns shall be made on forms provided by the City Clerk, separately stating the number of admissions sold, the price for each admission, and the amount of tax, shall be signed and verified by the person making the return, and shall contain such other information as the City Clerk may specify. (Ord. 1707 § 1 (part), 1992).