(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. Copies of such rules and regulations of the Director shall be posted as required by Section 220.17, before they shall become effective, and additional copies shall be prepared 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 the thirty-first day of August, 1947, except as the same may conflict with the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.
(1982 Code, § 183.07) (Ord. 47-49. Passed 9-29-1947.)