(a) The Finance Director shall have 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, and a copy of such rules and regulations shall be published by posting the same in the manner provided by Section 5.06 of the City Charter for the posting of ordinances and resolutions. Failure or refusal to comply with any of such rules and regulations shall be deemed a violation of this chapter.
(b) Until such time as rules and regulations are promulgated under this section, the rules and regulations of the Department of Taxation, State of Ohio, relating to admission taxes in effect on August 31, 1947, except as the same may conflict with the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.