171.05 RULES AND REGULATIONS.
   (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. The regulations shall be on file and made available for inspection in the office of the Finance Director. Failure or refusal to comply with any such rules or regulations shall be deemed a violation of this section.
   (b)    Until such time as rules and regulations are promulgated under this section, the current rules and regulations of the Department of Taxation of the State of Ohio relating to excise taxes, except as the same may conflict with the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.
(Ord. 72-13. Passed 3-20-72.)