155.07 RULES AND REGULATIONS.

   The Director of Finance shall have 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 posted on the bulletin board in the main hall of the City Hall at least one (1) week before they become effective and copies shall be available in the office of the Director. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this Code.

   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 they may conflict with the provisions of this chapter shall be deemed to be the rules and regulations hereunder.

(Ord. 61-1947. Passed 9-29-47.)

155.08 EFFECTIVE DATE.

   The admissions tax levied and imposed in this chapter shall be collected and paid on and after May 1, 2014.

(Ord. 59-2014. Passed 4-23-14.)

155.09 APPEAL PROCEDURE.

   Any appeal from a ruling of the Director of Finance made under any provisions of this chapter shall be made to a Board of Appeals which is hereby created consisting of the Mayor, President of Council and the Director of Law or designee. Any such appeal shall be in writing and shall state briefly the portion of the ruling complained of and the reason for such appeal and shall be filed in the office of the Mayor not later than ten (10) days after the date that such ruling was made. The Board of Appeals shall have full power and authority to hear any such appeal or to subpoena witnesses and documents and, by a majority vote, to annul, modify or affirm any ruling appealed from, in conformity with the intent and purpose of this chapter.

(Ord. 59-2014. Passed 4-23-14; Ord. 153-2021. Passed 12-6-21.)

155.10 CONFIDENTIAL REPORTS. (REPEALED)

   (EDITOR’S NOTE: Former Section 155.10 was repealed by Ordinance 59-2014, passed April 23, 2014.)

155.99 PENALTY.

   (a)   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 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 (3) years or such lesser or greater time as may be permitted or required by the Director shall be fined not more than one hundred dollars ($100.00) and upon conviction for a second or subsequent offense shall, if a corporation, be fined not more than five hundred dollars ($500.00), or, if an individual or member of a partnership, firm or association be fined not more than one hundred dollars ($100.00) or imprisoned not more than sixty (60) days or both.

   (b)   Whoever violates any provision of Section 155.10 is guilty of a misdemeanor of the fourth degree and shall be fined not more than two hundred fifty dollars ($250.00) or imprisoned not more than thirty (30) days, or both, in addition to the disqualification stated in Section 155.10.