The Director of Finance may adopt rules and regulations not inconsistent with this chapter for carrying out and enforcing the payment, collection and remittance of the admissions tax levied in this chapter. A copy of the rules and regulations shall be posted in a manner provided by ordinance at least once before they become effective and copies shall be made 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 chapter.
Until such time as rules and regulations are promulgated under this section, the rules and regulations of the State Department of Taxation 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 rules and regulations hereunder.
(Ord. 1953-51. Passed 7-20-53.)