195.05 RULES AND REGULATIONS FOR ENFORCING TAX.

   (a)    The Director of Finance 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. 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 Director of Finance.  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 excise taxes in effect on March 11, 1968, except as the same may conflict with the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.

(Ord. 1968-81. Passed 10-21-68.)

195.06 APPEALS.

   Appeals from any ruling of the Director of Finance hereunder shall be made to Council in the same manner as other appeals to Council. Council shall have authority to annul,  modify or affirm any such ruling appealed from, in conformity with the intent and purpose of this chapter. (Ord. 1968-81. Passed 10-21-68.)

195.07 RETURNS TO BE CONFIDENTIAL; PENALTY.

   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 Director of Finance, 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 Director of Finance may furnish the Bureau of Internal Revenue, Treasury Department, of the United States with copies of returns filed. Any violation of the provisions of this section shall be a misdemeanor punishable by a fine not exceeding five hundred dollars ($500.00) or imprisonment for not more than thirty days or both for each such violation, and the violator shall thereafter be disqualified from acting in any official capacity whatsoever in connection with the assessment or collection of taxes under this chapter. (Ord. 1968-81. Passed 10-21-68.)

195.08 SEPARABILITY.

   Sections 195.01 to 195.07, 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 it is 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.

(Ord. 1968-81. Passed 10-21-68.)

195.99 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 Director of Finance as required by this chapter, or to permit the Director of Finance, 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 to maintain and keep for three years or such lesser or greater time as may be permitted or required by the Director of Finance, shall be guilty of a misdemeanor of the first degree and shall be punished as provided in Section 101.99.

(Ord. 1968-81. Passed 10-21-68; Ord. 1973-147. Passed 12-17-73.)

CODIFIED ORDINANCES OF BEACHWOOD