(1) Producers shall collect the tax imposed by this Chapter and shall be liable to the City as agent thereof for the payment of the tax to the Department as provided in this Section.

(2) Where licenses are obtained for conducting temporary amusements by persons who are not the owners, lessees, or custodians of the places where the amusements are to be conducted, or where a temporary amusement is permitted by the owner, lessee, or custodian of any place to be conducted without the procurement of the license required by this Chapter, the tax imposed by this Chapter shall be paid by the owner, lessee, or custodian of such place where such temporary amusement is held or conducted, unless paid by the producer conducting the amusement.

(3) Every producer, except as hereinafter provided, conducting a place of amusement, shall transmit to the Department, on a form prescribed and prepared by the Department, a report of the amount of tax collected by him during the preceding month.

(4) Every producer conducting a temporary place of amusement or itinerant form of amusement shall file a report with the Department, or any duly authorized agent thereof, promptly after each performance, and all reports required under this Section shall contain such information as the Department shall require.

(5) Every producer, at the time of making every report required by this Section, shall compute and pay to the Department the taxes collected by him and due to the City during the period for which the report is made.

(6) The amount of all taxes imposed under the provisions of this Chapter shall, in the case of places of permanent amusement, be due and payable at such intervals as the Commissioner shall establish by regulation, and in the case of temporary or itinerant forms of amusement, be due and payable on the day the reports in such cases are required to be made under this Section.^[105]

(a) In the case of permanent places of amusement, payment is made on or before the twenty-fifth day of the next succeeding month;

(b) In the case of temporary places of amusement, payment is made within five days after the performance.