The Clerk 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 the rules and regulations shall be posted on the bulletin board in the Village Hall at least once before they shall become effective, and copies shall be printed and made available in the office of the Clerk. Failure or refusal to comply with any rules and regulations shall be deemed a violation of this chapter.
Until such time as rules and regulations are promulgated under this chapter, the rules and regulations of the Department of Taxation, State of Ohio, relating to admissions 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.
(1986 Code § 701.07)