(a) Every person who charges or causes to be charged admission to any place or event that is open to the public shall be responsible for the collection and remittance of the tax levied by this article.

(b) If the owner or operator of a facility leases or rents such facility to another person who, in turn, sponsors or conducts an event open to the public in such facility, such owner or operator shall not be relieved of the responsibility of collecting and remitting the tax levied by this article unless the person to whom the facility is leased or rented is, at the time of such lease or rental, licensed by the City to collect and remit such tax. (Code 1979, § 36-237)