191.05 CERTIFICATE OF REGISTRATION.

   Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the Finance Director, make application to and procure from the Finance Director a certificate of registration, the fee for which shall be as prescribed in Section 705.01 of the Business Regulation Code, which certificate shall continue valid until December 31 of the year in which the same is issued. Such certificate of registration, or duplicate original copies thereof to be issued by the Finance Director without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold.

(1964 Code §63.05) 

191.06 CERTIFICATE OF REGISTRATION FOR TEMPORARY OR TRANSITORY AMUSEMENTS.

   Whenever a certificate of registration is obtained 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 places where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 191.04 by such owner, lessee or custodian, unless paid by the person conducting the place. The applicant for a certificate of registration for such purpose shall furnish with the application therefor 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 shall be notified by the Finance Director of the issuance of such certificate and the joint liability for collection and remittance of such tax.

(1964 Code §63.06) 

191.07 RULES AND REGULATIONS FOR ENFORCING TAX.

   (a)    The Finance Director shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of such rules and regulations shall be published in the City record at least once before they shall become effective and copies shall be printed and made available in the office of the Finance Director. Failure or refusal to comply with any such rules or regulations shall be deemed a violation of this chapter.

   (b)   Until such time as rules and regulations are promulgated under this section, the rules and regulations of the Department of Taxation, State of Ohio, relating to admission taxes in effect on August 31, 1947, except as the same may conflict with the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.

(1964 Code §63.07)

191.08 APPEALS.

   Appeals from any ruling of the Finance Director hereunder shall be made to Council in the same manner as other appeals to Council and Council shall have authority to annul, modify or affirm any such ruling appealed from, in conformity with the intent and purpose of this chapter.

(1964 Code §63.08)

191.09 RETURNS TO BE CONFIDENTIAL.

   All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Finance Director, his agents and employees shall be held confidential.  No disclosures thereof shall be made unless ordered by a court of competent jurisdiction excepting, however, the Finance Director may furnish the Bureau of Internal Revenue, Treasury Department of the United States with copies of returns filed.

(1964 Code §63.09)

191.10 SEPARABILITY.

   Sections 191.01 to 191.09, inclusive, and each part of such sections, are hereby declared to be independent sections or parts of sections, and notwithstanding any other evidence of legislative intent it is hereby declared to be the controlling legislative intent that if any provision of such sections, or the application thereof to any person or circumstances, is held invalid, the remaining sections or parts of sections, and the application of such provision to any persons or circumstances, other than those as to which is it held invalid, shall not be affected thereby, and it is hereby declared that this chapter would have been passed independently of such section, sections or parts of a section so held to be invalid.

(1964 Code §63.10)

191.99 PENALTY.

   Whoever being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Finance Director as required by this chapter, or to permit the Finance Director, or his duly authorized agent to examine his books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or fails or refuses to maintain and keep such books and records for three years or such lesser or greater time as may be permitted or required by the Finance Director, shall be guilty of a misdemeanor of the first degree and shall be punished as provided in Section 101.99.

(1964 Code §63.09, 63.99; Ord. 1973-147.  Passed 12-17-73.)