(a) The 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. A copy of such rules and regulations shall be published in a newspaper having general circulation in the city at least once before they shall become effective, and copies shall be printed and 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.
(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.
(Ord. 1947-54, passed 11-6-1947)