(a) The Mayor shall have the power to adopt rules and regulations not inconsistent with this chapter for carrying out and enforcing the payment, collection and remittance of the tax imposed by this chapter. A copy of the rules and regulations shall be published in the same manner as ordinances of the Municipality are published before they become effective. Copies of such rules and regulations shall be made available in the office of the Tax Administrator. The failure or refusal of any person to comply with any such rule or regulation shall be deemed a violation of this chapter.
(b) Until such time as rules and regulations are promulgated under the authority of this section, the rules and regulations of the State Department of Taxation relating to admissions taxes in effect on August 31, 1947, except as they may conflict with this chapter, shall be deemed to be the rules and regulations referred to in this section.
(Ord. 1962-30. Passed 12-5-62.)