The Village Treasurer is hereby authorized to adopt rules and regulations not inconsistent with the provisions 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 the Village Record at least once before they become effective and copies shall be printed and made available in the office of the Village Treasurer. No person shall fail or refuse to comply with any such rules or regulations.
Until such time as rules and regulations are promulgated under this section, the rules and regulations of the Ohio Department of Taxation 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. 50-6-1. Passed 6-6-50.)