Whenever any theater, carnival, circus, show, exhibition, public dance, entertainment or amusement or the like, makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the City Clerk shall be the judge, the City Clerk may require the return and remittance of the admissions tax immediately upon its collection or at the conclusion of the series of performances or exhibitions, whichever the City Clerk deems appropriate. An application for a certificate of registration shall be required as noted in Section 3.28.020. For temporary or transient events, the owner, lessee or custodian shall be responsible for payment of this tax if the person conducting the event fails to do so. Failure to comply with any requirement of the City Clerk as to reporting and remittance of the tax as required shall be a violation of this chapter. (Ord. 1707 § 1 (part), 1992).