The journal. (Caldwell, Ohio) 1934-1961, 1947-10-09

Mayor shall be the Judge, the Mayor may
require the report and remittance of the
admission tax Immediately upon the coli
lecuon OF 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 of the tax
| as required shall be violation of this or
dInance. The books, records and accounts
OF any person collecting a tax herein
levied shall, as TO admission charges and
tax collections, be at all reasonable times
subject to examination and audit by the
Mayor or his duly authorized agent If
the tax imposed by this ordinance is not
paid when due there shall be added as
part of the tax interest at the rate of
one per centum 1Gc) per month from
the time wheA the tax becomes due until
paid.
Section 4. CERTIFICATE OF REGIS
TRATION. Any person conducting or
operating any place for entrance to
which an admission charge is made shall,
on form prescribed by the Mayor make
appheation to and procure from the
Mayor a Certificate of Registration. the
fee for which shall be One Dollar Isl .0O)
which certificate shall continue valid un-
til the 31st day of December of the year
In which the same is issued. Such Ger
tificate of Registration. or duplicate or
Iginal copies thereof to be issued by the
Mayor without additional charge. shall
be displayed in a conspicuous place in
each ticket or box office where tickets
of admission are sold
Section S. CERTIFICATE OF REGIS
TRATION IN CASE OF TEMPORARY
OR TRANSITORY AMUSEMENT. When
ever Certificate of Registration is OBJ
tanned for the purpose of operation or
conducting temporary or transitory
amusement, entertainment or exhibition
by persons who are not the owners
lessees or custodians of the building, lots
or place where the amusement is to be
nance shall be reported and RENTED as
provided in Section 4 hereof by said
owner, lessee or custodian, unless paid
by the person receiving the admission
charge made in connection herewith
The applicant for Certificate of Regis
tration for such purpose shall furnish
with the application, the name and ad-
dress of the owner, lessee or custodian
of the premises upon which the amuse-
ment is to be conducted. and such owner
lessee or custodian shall be notified by
the Mayor of the issuance of such Ger
tificate and the joint liability for collec-
ton and remittance of such tax.
Section 6. RULES AND REGULATIONS.
The Mayor shall have the power to adopt
rules and regulations not inconsistent
with the terms of this ordinance for car
rylng out and enforcing the payment.
collection and remittance of the tax here
in levied; and copy of such rules and
nance Book No. at least once before
they shall become effective and copies
shall be printed and made available in
the office of the Mayor. Failure or re-
fuSal TO comply with any such rules and
regulations shall be deemed a violation
of this ordinance.
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 10th
day of October. 1947. except as the same
may conflict with the provisions of this
ordinance, shall be deemed to be the
rules and regulations hereunder.
Section T.. EFFECTIVE DATE. The
tax herein levied and imposed shall be
collected and paid on and after October
10. 1947.
Section 8. PENALTY. Whoever being
a person charged by this act with the
duty of collecting or paying the taxes
imposed by this act wilfully fails or re-
fuses to charge and collect or to pay
such taxes, or to make return to the
Mayor as required by this ordinance, or
orized agent, to examine his books and
other records, in or upon any premises
where the same are kept, to the extent
necessary to verify any return made or
by this ordinance If no return was made,
or to maintain and keep for three years
or such lesser or greater time as may be
permitted or required by the Mayor,
shall be deemed guilty of a misdemeanor
and upon conviction thereof shall be
fined not to exceed Fifty Dollars.
Section 9. All returns and information
relating to the business of any person
required TO collect the tax imposed by
this ordinance and coming into the pos
session of the Mayor his agents and en-
ployeeS, shall be held confidential. No
disclosures thereof shall be made unless
ordered by a court of competent juris-
diction excepting, however, the Mayor
may furnish the Bureau of Internal Rev
enue Treasury Department, of the United
States with copies of returns filed. Any
violation of the provisions of this section
shall be a misdemeanor punishable by
fine not exceeding Five Hundred Dollars
(S500.00) or imprisonment for not more
than 80 days or both for each such viola
ton. Any employees of the Village found
guilty of violating the provisions of this
section shall be Immediately discharged
from his office.
Section 10 This ordinance shall take
effect and be in force from and after
the earliest period allowed by law.
Passed September 90, 1947
Attest: VIOLET l.. MORGAREIDGE
Approved S. M. SECREST, Mayor.