3.44.040 PLACE OF PAYMENT—COLLECTION.

The tax imposed under Section 3.44.020 shall be paid by the person paying for such admission at the time when, and the place at which, such admission charge is paid and the tax shall be collected by the person charging for such admission. The tax imposed under Section 3.44.030 shall be paid by the person admitted at the time of his or her admission to the meeting and shall be collected at the time of said admission by the person conducting such meeting.