4.74.080 - REPORTS AND REMITTANCES BY OWNER
Whenever the applicant for a certificate of registration obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition is not the owner, lessee or custodian of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 4.74.060 by the person who is the owner, lessee or custodian if not paid by the person conducting the amusement, entertainment or exhibition. The applicant for a certificate of registration in any such case shall furnish to the clerk on the application form the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the clerk of the issuance of such certificate and of his joint liability for collection and remittance of such tax. [Ord. 8924 §8, 1981]
