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Whenever a registration is made for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 3.20.140 by said owner, lessee or custodian, unless paid by the person conducting the place. The applicant registering for such purpose shall furnish the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian when notified by the clerk of such registration shall be held jointly liable for collection and remittance of such tax. (Prior code § 4.50.150.)