Sec. 130-236. Licensing and reporting procedures.
Every person who has the responsibility to collect the tax imposed by this article shall obtain a retail sellers' license from the finance director, and shall report on forms prescribed by the finance director and remit to the city all taxes collected under this article within the following time periods:
(1) For continuing or regularly recurring events, such as the showing of motion pictures at theaters, reports shall be filed with and remittances made to the finance director on or before the 20th day of each month for the preceding calendar month.
(2) For noncontinuing or nonrecurring events, such as a single concert performance reports shall be submitted and remittances made to the finance director within five calendar days of the event, unless other arrangements are made in advance of the event with the finance director. (Code 1979, § 36-236)