(a) 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 published in the City record at least once before they shall become effective and copies shall be printed and made available in the office of the Director of Finance. Failure or refusal to comply with any such rules or regulations shall be deemed a violation of this chapter.
(b) Until such times as the rules and regulations are promulgated under this section, the rules and regulations of the Department of Taxation, State of Ohio, relating to excise taxes in effect on January 1, 2002, except as the same may conflict with the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.
(Ord. 2002-008A. Passed 1-15-02.)