Sec. 03.06.03.01. Owners, Lessors, and Operators of Places Where Amusements Are Conducted

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A lessor shall give prompt notice to the Comptroller containing the information in §§A-E, below, when a place from which gross receipts subject to the admissions and amusement tax are derived, is rented, hired, or leased by any person:

A. The name and address of the lessee;

B. The character of amusement or entertainment;

C. The theater, park, hall, or similar place giving the name if one is used and known to the public;

D. The date or dates upon which or during which the place of amusement or entertainment is leased; and

E. The name and address of the lessor.

                    
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