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   173.09 RULES AND REGULATIONS.
   The Village Tax Collector shall have power to adopt rules and regulations not inconsistent with the provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied. A copy of such rules and regulations shall be on file and available for public inspection in the Village Tax Collector's office. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this section.
(Ord. 74-46. Passed 10-21-74.)
   173.10 CERTIFICATE OF REGISTRATION.
   Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the Village Tax Collector, make application to and procure a certificate of registration, the fee for which shall be twenty dollars ($20.00) and which certificate shall continue valid until December 31 in the year in which it was issued. Such certificate of registration, or duplicate original copies thereof to be issued by the Village Tax Collector without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold.
(Ord. 90-27. Passed 6-18-90.)
   173.11 APPEALS.
   Any appeal from any ruling of the Village Tax Collector hereunder shall be made to Council in the same manner as other appeals to Council and 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. 74-46. Passed 10-21-74.)
   173.99 PENALTY.
   Every person who willfully violates any provision of this chapter shall be guilty of a misdemeanor of the third degree, and shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than sixty days, or both, for each offense.
(Ord. 74-46. Passed 10-21-74.)