A. Any person conducting or operating any place or activity subject to the admissions tax shall procure from the city an annual certificate of registration, in the amount as may be set by periodic resolution, and said certificate of registration shall be posted in a conspicuous place where tickets of admission are sold or the taxable activity occurs. All certificates of registration shall expire on December 31st and shall not be prorated. Annual renewals will be provided without a fee if application therefor is received by March 1st of the following year; if an application is not received in this timely manner, the renewal fee will be as established by periodic city council resolution.

B. The applicant for a certificate of registration shall furnish the finance director with the completed application, with the name and address of the owner, lessee or custodian of the premises upon which the taxable activity is to be conducted, and such owner, lessee or custodian shall be notified of the issuance of such certificate and of his/her joint liability for collection and remittance of such tax.

C. The finance director shall have the power to adopt rules and regulations, and to issue administrative interpretations, not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied, and a copy of the rules, regulations and interpretations shall be on file and available for public examination in the finance director’s office. (Ord. 013/2016 § 1)