The Director of Finance 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.  A copy of such rules and regulations shall be posted in the manner provided by ordinance at least once before they become effective and copies shall be made available in the office of the Director.  Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.
   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 rules and regulations hereunder.
(Ord. 1960-95. Passed 11-28-60.)