Every person receiving payment for admissions on which a tax is levied under this chapter shall be deemed to hold the tax in trust until the same is paid over to the Finance Department as provided in this chapter, and if the person fails to remit the tax to the Finance Department in the manner prescribed by this chapter, he shall nevertheless be personally liable to the city for the amount of such tax. The tax imposed under this chapter shall be reported and remitted to the Finance Department monthly on or before the last day of the month next succeeding the month in which the tax is collected. (Ord. 1257, 1987; Ord. 1146, 1984)