Division 3 — COLLECTION PROCEDURE

2667. • REPORTING AND REMITTING.

Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Administrator, make a return to the Tax Administrator, on forms provided by the Tax Administrator, of the total sports wagers accepted, the allowable deductions for sums actually paid out as winnings in the same reporting period and the amount of the sports wagering tax. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any operator if the Tax Administrator deems it necessary in order to ensure collection of the tax

and may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this Part shall be held in trust for the account of the City until payment thereof is made to the Tax Administrator.

(Ord. No. 2392, § 1, 11-8-22)

It shall be the duty of every operator liable for the payment to the City of any tax imposed by this Part to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of

such tax as he may have been liable for the collection of and payment to the City, which records the Tax Administrator shall have the right to inspect at all reasonable times.

(Ord. No. 2392, § 1, 11-8-22)

Any tax required to be paid by any operator under the provisions of this Part shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this Part shall be liable to an action brought in the name of the City for the recovery of such amount. The prevailing party in any action may be entitled to recover its attorney's fees under this Chapter.

(Ord. No. 2392, § 1, 11-8-22)

No person shall fail or refuse to furnish any return required to be made by this Part, or fail or refuse to furnish a supplemental return or other data required by the Tax Administrator. No person required to make, render, sign or verify any report, return or claim shall make any false or fraudulent report, return or claim with intent to defeat or evade the determination required by this Part to be made of any amount due. No person shall fail or refuse to pay any sum required by this Part to be paid.

(Ord. No. 2392, § 1, 11-8-22)