The journal. (Caldwell, Ohio) 1934-1961, 1947-10-02

sign and transmit the same to the Mayor
with remittance for said amount pro-
Vided, that the Mayor may in his dis
creuOn require verified annual returns
from any person receiving admission pay
mentS setting forth such additional in
formation as he may deem necessary to
SHLe ueHELILllle correctly the amount OF tax
ColIected and payable. Whenever any
theatre circus, show, exhibition, enter
talnfnent or amusement makes an adnis-
sion charge Which is subject to the tax
herein levied, and the same is of a tenn
poEafy or uanSltOry nature, of which the
Mayor shall 1.-The Judge the Mayor may
require the report and remittance of the
admISSlon tax Immediately upon the col
!ecuon or the same, at the conclusion of
the performance or exhibition or at the
CONCLUSION OF the series of performances
or exhibitions or at such other times as
the Mayor shall determine; and failure to
comply with any requirement of the
Mayor as to report remittance tax as re-
CURED shall be a violation of this ordi-
nance. The books, records and accounts
OF any person collecting a tax herein
ieVled snail, as to admission charges and
tax collections, be at all reasonable times
SUBJECT to examination and audit bv the
Mayor or his duly authorized agent IF
lhe tax imposed by this ordinance is not
pay pay Whtn oue there shall be added as
part OF the tax interest at the rate of
one per centum QGI) per month from
paid. Noe "il'll
=! Section 4, CERTIFICATE OF REGIS
TRATION. Any person conductine Or
operating any place for entrance to
winch an admission charge is made shall
on a form prescribed by the Mavor make
STRPitGatlon Tg,tnz II TO and procure from the
mayor Certificate of Registration fbo
lee for which shall be One Dollar ISL 0o1
which certificate shall continue valid i'm
III the 3lst day of December of the Wear
IN IN. Wnlch the same is issued. Such Ger
tlilcate of Registration, or duplicate or
iglnal copies thereof to be issued bv the
mayor without additional charge shall
oe olspIayed in a conspicuous place in
OF admission are sold.
Section 5. CERTIFICATE OF pFr-rc
IRAIlON IN CASE OF TEMPOR ARY
Ok TRANSITORY AMUSEMENT. WIN
ever a Certificate of Registration is oh
oaiIlSd Tor the purpose of operation or
amusement, entertainment or exhibitio3
py persons who are not the ownaTs
IesSees or custodians of the building Iofs
" oar Pace 9IsH. "here the amusement is to be
conducted, the tax imposed by this ordi-
nance snail be reported and remitteJ &c
PloNlded IN Section hereof bv said
pMliST, lessee or custodian, unless Maid
cTarge ge person So receiving the admission
SIdi 1I se Hlade In connection therewith
me applicant for a Certificate of Regis-
e.o ueaIton Tor such purpose shall furnish
Sres. %ien us application, the name and ad-
of the premises upon which tbo o,SIS.Ea otouiah
nleIlt eIlt is TO be conducted and such ouyner
lessee or custodian shall be notified h,,
tiE utg mayor OF the issuance of such Ger.
titlcate and the joint liability for c,SIea
uoh and remittance of such tax
section 6. RULES AND REGITT .ATTr>>rc
ms ms mayor shall have the power to aGonf
rules and regulations not inconSiStopt :
VIII wlhn me terms of this ordinance for car
Iymis out ana enforcing the payroan+
collection and remittance of the +,S +baS iIleLlt'
regI'istio, re- aaa copy of such rules and
regulatlons shall be published in O~di1
HaaIee tbnrS 800 s9ok NO. 3 at least once before
shall pc printed and made avaiIabIo p'GS 90
ule once of the Mayor Failure ~. rn i
Iusai to comply with any such rules IVA
of this IiatioIS S;, shall be deemed a violation
ohtll such time as rules and regulations
are promulgated under this section fhs
o4ieS pf San and regulations of the Departmenf 1
.ad,,1issa.1 s1a r,o1. sta state of Ohio relating to
DAY OF October, 1947, except as the sauoa
n.@y n,.1Sy; eoLAlhcI with the provisions of this
Sn,I ordIlnancs shall be deemed to be the the
ruIeS and regula tionS hereunder 'iS
Section Z. EFFECTIVE DATE NJ.
coTIantdS caT nersln levied and imposed shall be
eoouecIed co sd and paid on and after octobeT
Section 8. PENALTY whoavor. ,,...-
person charged by this act with thss
auty OF collecting or paying the +,Sac
imposed by this act wilfuIly fails or r'es Tes
Ss 10 chaIge ana collect or to nav
Ss9ch taxes, or to make return to fghgs
Mayor as required by this ordinance '1T nS.
10; 10 permit the Mayor, or his duly sutbI
orlzed agent. to examine his hoolrs n.,I -
other records, in or upon anv oons nre,,iaa1 and
wnere the same are kept. to the exten3
necessary to verify any return made ~.
10 ascertain and assess the tax imoose5
by THIS ordinance if no return was 1nade
OF 10 maintain and keep for three vears
.,iaa OF sucn lesser or greater time as NAV he
Pernltted or required by tha MSSuassS Ds
snan be deemed guilty of a misdenn asno,. !.
ano ana upon conviction thereof shall be
nned not to exceed Fifty Dollars Ds
Section 8. All returns and i,1fnr,, ..,..-
relating to the. business of any perso,l
!Iasqulreq rs 70 collect the tax Imposed b,
Inls ordnance and coming into the nosy
session OF the Mayor. his agents ans, eUs- eyss
P; PP;;oyees. snaH be held confidential. No
orSI orsSclosIres thereof shall be made unless
oruereo by court of Competent i,,r;s
diction excepting. however the Mava-
may furnish the Bureau of internal Rss,1 -
eiiue' treasury Department Of the United