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   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.)
   171.06 APPEALS.
   Appeals from any ruling of the Finance Director hereunder shall be made within thirty days to Council. Council shall have authority to annul, modify or affirm any such ruling appealed from, in conformity with the intent and purpose of this chapter.
(Ord. 72-13. Passed 3-20-72.)
   171.07 CONFIDENTIAL NATURE OF INFORMATION.
   All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Finance Director, his agents and employees shall be held confidential. No disclosures thereof shall be made unless ordered by a court of competent jurisdiction excepting, however, the Finance Director may furnish the Bureau of Internal Revenue of the Treasury Department of the United States with copies of returns filed.
(Ord. 72-13. Passed 3-20-72.)
   171.99 PENALTY.
   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 a return to the Finance Director as required by this chapter, or to permit the Finance 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 years or such lesser or greater time as may be permitted or required by the Finance Director, shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both.
(Ord. 72-13. Passed 3-20-72.)