(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. A copy of such rules and regulations shall be published by posting the same for fifteen days in City Hall as designated by Charter Article IV, Section 11, for the posting of ordinances and resolutions.
(b) Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.
(c) Until such time as rules and regulations are promulgated under this section, the rules and regulations of the Department of Taxation of the State, relating to admission taxes in effect oh August 31, 1947, except as such may conflict with the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.
(1954 Code §3-9)