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THE FIRST REPORT AND REMITTANCE HEREUNDER SHALL BE MADE ON OR BEFORE THE LAST DAY OF SEPTEMBER, 1948, AND SHALL COVER THE PERIOD FROM AND INCLUDING AUGUST 15, 1948, TO AND INCLUDING AUGUST 31, 1948. IF THE REMITTANCE IS BY CHECK OR MONEY ORDER, THE SAME SHALL BE PAYABLE TO THE TREASURER OF THE CITY OF CHARLOTTESVILLE. SECTION 5. INTEREST AND PENALTIES. IF ANY PERSON SHALL FAIL OR RE- FUSE TO REMIT TO THE CITY TREASURER THE TAX REQUIRED TO BE COLLECTED AND PAID UNDER THIS ORDINANCE WITHIN THE TIME AND IN THE AMOUNT SPECIFIED IN THIS ORDINANCE, THERE SHALL BE ADDED TO ANY TAX INTEREST AT THE RATE OF ONE-HALF OF ONE PER CENT PER MONTH ON THE AMOUNT OF THE TAX FOR EACH MONTH OR PORTION THEREOF FROM THE DATE UPON WHICH THE TAX IS DUE AS PROVIDED IN THIS ORDINANCE, AND IF SAID TAX SHALL REMAIN DELINQUENT AND UNPAID FOR A PERIOD OF ONE MONTH FROM THE DATE THE SAME IS DUE AND PAYABLE, THERE SHALL BE ADDED THERETO A PENALTY OF TEN PER CENT (10%) OF THE AMOUNT OF THE TAX. SECTION 6. FAILURE TO COLLECT AND REPORT TAX. IF ANY PERSON SHALL FAIL OR REFUSE TO COLLECT SAID TAX AND TO MAKE, WITHIN THE TIME PRO- VIDED IN THIS ORDINANCE, ANY REPORT AND REMITTANCE REQUIRED BY THIS ORDINANCE, THE COMMISSIONER OF THE REVENUE SHALL PROCEED IN SUCH MAN- NER AS HE MAY DEEM BEST TO OBTAIN FACTS AND INFORMATION ON WHICH TO BASE HIS ESTIMATE OF THE TAX DUE. AS SOON AS THE COMMISSIONER OF THE REVENUE SHALL PROCURE SUCH FACTS AND INFORMATION AS HE IS ABLE TO OB- TAIN UPON WHICH TO BASE THE ASSESSMENT OF ANY TAX PAYABLE BY ANY PER- SON WHO HAS FAILED OR REFUSED TO COLLECT THE SAME AND TO MAKE SUCH RE- PORT AND REMITTANCES, HE SHALL PROCEED TO DETERMINE AND ASSESS AGAINST SUCH PERSON THE TAX AND PENALTIES PROVIDED FOR BY THIS ORDINANCE, AND SHALL NOTIFY SUCH PERSON BY MAIL OF THE TOTAL AMOUNT OF SUCH TAX AND INTEREST AND PENALTIES, AND THE TOTAL AMOUNT THEREOF SHALL BE PAYABLE WITHIN TEN DAYS FROM THE DATE OF SUCH NOTICE. SECTION 7. RECORDS. IT SHALL BE THE DUTY OF EVERY PERSON LIABLE FOR THE COLLECTION AND PAYMENT TO THE CITY OF ANY TAX IMPOSED BY THIS ORDI- NANCE TO KEEP AND PRESERVE, FOR A PERIOD OF TWO YEARS, SUCH SUITABLE RECORDS AS MAY BE NECESSARY TO DETERMINE THE AMOUNT OF SUCH TAX HE MAY HAVE BEEN LIABLE FOR THE COLLECTION OF AND PAYMENT TO THE CITY, WHICH RECORDS THE COMMISSIONER OF REVENUE SHALL HAVE THE RIGHT TO INSPECT AT ALL REASONABLE TIMES. SECTION 8. CESSATION OF BUSINESS. WHENEVER ANY PERSON REQUIRED TO COLLECT AND PAY TO THE CITY A TAX UNDER THIS ORDINANCE SHALL QUIT BUSINESS OR OTHERWISE DISPOSE OF HIS BUSINESS, ANY TAX PAYABLE HEREUNDER TO THE CITY SHALL BECOME IMMEDIATELY DUE AND PAYABLE AND SUCH PERSON SHALL IMMEDIATELY MAKE A REPORT AND PAY THE TAX DUE. SECTION 9. EXCEPTIONS. NO TAX SHALL BE PAYABLE HEREUNDER BY THE FOL- LOWING IF ADMITTED TO ANY PLACE OF AMUSEMENT OR ENTERTAINMENT FREE: (A) BONA FIDE OFFICERS AND EMPLOYEES OF SUCH PLACE, AND THE TERM "OFFICERS" SHALL INCLUDE ANY DIRECTOR IF SUCH PLACE IS OPERATED BY A CORPORATION; (B) ANY FEDERAL, STATE, CITY, COUNTY, OR TOWN OFFICIAL OR EMPLOYEE ON OFFICIAL BUSINESS; (C) ANY PERSON WHOSE ADMISSION TO SUCH PLACE IS REQUIRED FOR THE PERFORMANCE OF SOME DUTY TO OR WORK FOR THE PROPRIETOR THEREOF; (D) ANY NEWSPAPER REPORTER, PHOTOGRAPHER, TELEGRAPHER, RADIO ANNOUNCER OR PERSON PERFORMING SIMILAR VOCATIONS WHO ARE ADMITTED FOR THE PERFORMANCE OF SPECIAL DUTIES IN CON- NECTION WITH ANY EVENT AND WHOSE DUTIES ARE THE SOLE REASON FOR THEIR PRESENCE; AND (E) A CHILD UNDER TWELVE YEARS OF AGE PROVIDED SUCH CHILD IS ADMITTED TO SUCH PLACE OF AMUSEMENT OR ENTERTAINMENT AT A RATE AT LEAST THIRTY PER CENT (30%) LOWER THAN THAT CHARGED TO ADULTS. SECTION 10. TEMPORARY PLACES OF AMUSEMENT OR ENTERTAINMENT. WHENEVER ANY PLACE OF AMUSEMENT OR ENTERTAINMENT MAKES AN ADMISSION CHARGE WHICH IS SUB- JECT TO THE TAX HEREIN LEVIED, AND THE SAME IS OF A TEMPORARY OR TRANSITORY NATURE, THE COMMISSIONER OF THE REVENUE MAY REQUIRE THE REPORT AND REMIT- TANCE OF THE ADMISSION TAX TO BE MADE ON THE DAY FOLLOWING ITS COLLECTION, OR ON THE DAY FOLLOWING THE CONCLUSION OF A SERIES OF PERFORMANCES OR EX- HIBITIONS, OR SUCH OTHER REASONABLE TIME OR TIMES AS HE SHALL DETERMINE, AND FAILURE TO COMPLY WITH ANY SUCH REQUIREMENT OF THE COMMISSIONER OF THE REVENUE AS TO THE REPORT AND REMITTANCE OF THE TAX SO REQUIRED SHALL BE VIOLATION OF THIS ORDINANCE. BEFORE ANY SUCH TEMPORARY OR TRANSIENT AMUSEMENT OR ENTERTAINMENT SHALL BEGIN OPERATION, AND BEFORE ANY LICENSE SHALL BE ISSUED THEREFOR, IF A LICENSE IS REQUIRED THE PERSON OPERATING THE SAME SHALL DEPOSIT WITH THE CITY TREASURER A SUM OF MONEY, TO BE ESTIMATED BY THE COMMISSIONER OF THE REVENUE, SUFFICIENT TO COVER THE ADMISSION TAX REQUIRED TO BE COLLECTED BY SUCH PERSON UNDER THE PROVISIONS OF THIS ORDINANCE, AS SECURITY FOR THE COLLECTION OF AND PAYMENT TO THE CITY OF SAID ADMISSION TAX. AT THE CON- CLUSION OF SUCH TRANSITORY OR TRANSIENT OPERATION IN THE CITY OF CHAR-