Section 5
SEC. 5. The last paragraph of Section 13 of the Local Tax Code shall read as follows: "SEC. 13. Amusement tax on admission. — x x x "x x x "The taxes hereinabove imposed shall be due and payable within the first twenty days of the month next following that for which they are due, by the proprietor, lessee, or operator concerned, and such taxes to be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. II the tax is not paid within the time fixed hereinabove, the taxpayer shall be subject to such surcharges, interests and penalties prescribed by this Code. In case of willful neglect to file the return and pay the tax within the time required or in case fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty percent of the correct amount of the tax due in addition to the interest and penalties provided by this Code."