The Union County journal. [volume] (Marysville, Ohio) 1875-1951, 1948-01-12

nation aus the Director of Finance
may require, showing the amount
of the tax upon admissions for
which he is liable for the preceding
monthly period, and shall sign and
transmit the same to the Director
OF Finance with remittance for
said amount; Provided, that the
Director of Finance may in his dis
cretion require verified annual re-
turns from any person receiving
admission payments setting forth
such traditional information as he
may deem necessary to determine
correctly the amount of tax col
lected and payable. Whenever any
theater, circus show, exhibition,
entertainment or amusement makes
an admission charge which is sub
ject to the tax herein levied, and the
same is of a temporary or transi-
tory nature, of which the Director
of Finance shall be the judge, the
Director of Finance may require the
report and remittance of the adj
mission tax Immediately upon the
collection of the same, at the con-
cluSion of the performance or eN-
hibition or at the conclusion OF the
series of performances or eXhlDl-
tions or at such other times as the
Director of Finance shall determine;
and failure to comply with any
requirements of the Director of FL
nance as to report and remittance
of the tax as required shall be q
violation of this Ordinance. 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 ana
audit by the Director of Finance.
SEC 2: ANY person conducting or
operating any place for entrance to
which an admission charge is made
shall, on a form prescribed by the
Director of Finance. make appllca-
tion to and procure from the Direc-
tor of Finance a Certificate OF
shall be 6ne Dollar $1,000 which
certificate shall continue valid un-
til the 31st day of December of the
year in which the same is issued.
Such Certificate of Registration, or
to be issued by the Director OF
Finance without additional charge,
shall be posted in a conspicuous
place in each ticket or box office
where tickets of admission are sold.
SEC. 10: Whenever q Certificate
of Registration is obtained for the
purpose of operating or conducting
a temporary or transitory amuse-
mcnt, entertainment or exhibition
by persons who are not the owners,
lessees, or custodians of the build
ing, lots or place where the amuse-
mente Is 10 De lbt ielA
imposed by this Ordinance shall be
reported and RENTED as provided in
Section hereof by said owner,
lessee or custodian, unless paid by
the person conducting the place. The
applicant for a Certificate of Regi-
stration for such purpose shall fur
nish with the application therfor
the name and address of the owner
lessee or custodian of the premises
upon which the amusement is to be
conducted, and such owner. lessee
or custodian shall be notified by the
Director Of Finance of the Issuance
of such certificate and the joint
liability for collection and remit
tance of such tax.
SEC. H. The Director of Finance
shall have power 10 adopt rules and
regulations not inconsiStant with
the terms OF this ordinance for
carrying out and enforcing the pay
merit, collection and remittance of
the tax herein levied; and copy
of said rules and regulations shall
he on file and available for pub
lie examination in the office of the
Director of Finance. Failure or re-
fusal to comply with any such rules
and regulations shall be deemed
violation of this Ordinance.
Until such time as rules and regu-
lationS are promulgated under this
Section the rules ana regulations
of the Department of Taxation,
state of Ohio. relating TO Admission
Taxes" in effect on the 3Oth day of
September, 1947, except as the same
may conflict with the terms of this
Ordinance, shall be deemed TO be the
rules and regulations herein.