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on or before the fifteenth day of July, 1943, and shall cover the period from and including May 1, 1943, to and <br /> including June 30, 1943. Payment or remittance of the tax collected may be made by check, unless payment or <br /> remittance is otherwise required by the clerk, but payment by check shall not relieve the person collecting the <br /> tax from liability for payment and remittance of the tax to the clerk unless the check is honored and is in the full <br /> and correct amount. The person receiving any payment for admissions shall make out a return upon such <br /> forms and setting forth such information as the clerk may require, showing the amount of the tax upon <br /> admissions for which he is liable for the preceding bimonthly period, and shall sign and transmit the same to <br /> the clerk with a remittance for said amount; provided, that the clerk may in his discretion require verified annual <br /> returns from any person receiving admission payments setting forth such additional information as he may <br /> deem necessary to determine correctly the amount of tax collected and payable. Whenever any theater, circus, <br /> show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein <br /> levied, and the same is of a temporary or transitory nature, of which the clerk shall be the judge, the clerk may <br /> require the report and remittance of the admission tax immediately upon the collection of the same, at the <br /> conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or <br /> at such other times as the clerk shall determine; and failure to comply with any requirement of the clerk as to <br /> report and remittance of the tax as required shall be a violation of this chapter. The books, records and <br /> accounts of any person collecting a tax herein levied shall, as to admission charges and tax collections, be at <br /> all reasonable times subject to examination and audit by the clerk. <br /> Is hereby amended to read as follows: <br /> 3.20.140 Collection of tax—Duties of collector—Returns required. <br /> Any person receiving any payment for admission on which a tax is levied under this chapter shall collect the <br /> amount of the tax imposed from the person making the admission payment. The tax required to be collected <br /> under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to <br /> the clerk as herein provided. Any person required to collect the tax imposed under this chapter who fails to <br /> collect the same, or having collected the same, fails to remit the same to the clerk in the manner prescribed by <br /> this chapter, whether such failure be the result of his own act or the result of acts or conditions beyond his <br /> control, shall nevertheless be personally liable to the city for the amount of such tax, and shall, unless the <br /> remittance be made as herein required, be guilty of a violation of this chapter. The tax imposed hereunder shall <br /> be collected at the time the admission charge is paid by the person seeking admission to any place and shall <br /> be reported and remitted by the person receiving the tax to the clerk in quarterly installments and remittances <br /> therefor shall be made on or before the last day of the month following the end of the quarterly period in which <br />