The Union County journal. [volume] (Marysville, Ohio) 1875-1951, 1948-01-05

/ unless payment or remittance is
! otherwise required ny the director
| Of Finance. but payment by cheek
| SHAH not relieve the person collect :
!! ing the tax. from liability for pay
ment and remittance of the tax 10
/ the Hirector Of Finance unless the
| check is honored and is in fun and
1 correct amount The person re-
ceivfng any payment for admissions
shall make oue 4 return upon snch
forms and setting forth such infor-
mat tion as the Director OF Finance
!may require showing the amount
1 of the tax upon admissions for
which he is liable for the preceding
monthly period. and shall sign and
ltfansmit the same 70 tile Director
Iof Finance with a remittance for
said afnount; Provided, that the
Director of Finance may in his dis
cretion require verified annual re-
| turns from any person receiving
| admission payments setting forth
tsuch traditional information as he
lmaye.deem necessary to determine
correctly the amount of tax COLI
i lected and payable. Whenever any
theater, circus show, exhibition,
entertainments or amusement MAKES
Ian admission charge which is sab
l. ject to the tax herein levied, and the
same is of n temporary or, tranSi-
Ltory nature, of which the Director
l of Finance shall be the Judge, the
/ EDirector of Finance may require the
lreport and remittance Of the adj
Emission tax Immediately upon the
icolIection of the same, at the con-
= rrcnasi'on of the performance or ex-
Exhibition or at the conclusion of the
Iseries of performances or eXhibi :
Etions or-at such other times sos the
| Director of Finance shall determine
and failure to comply with any
requirements of the Director of FL
Inance~ as 10 report and remittance
III a 20 % aC pang1iraA Gho IL. hn
| violation of this OFdfnance. The
+! hooks, records and accounts OF any
i person collecting a tax herein levied
shall, as to admission charges and
ItaX collections. be at all reasonable
ttimeS subject 10 examination and
l audit by the Director of Finance.
1 SEC. 8: Any person conducting or
] operating any place for entrance to
| which an admission charge Is made
| shall on u form prescribed by the
/, Director OF Finance make aDDlic6-
! tion to and procure from the Direc-
IRegistra tion, the fee for which
shall be One Dollar ($L0O which
4. certificate shall continue valid un-
ttil the S1st day of December of the
Ivear in which the same is issued.
Such Certificate Of Registration, OF
70 be issued by the Director OF
1 Finance without additional charge
jshall he posted in conspicuous
place i'm each ticket or box office
where tickets of admission are sold
SEC. 10: Whenever n Certificate
of Registration is obtained for the
ipurpoSe Of operating or conducting
Ia temporary or transitory amuse.
E"reIff. entertainment or exhibition
Iby persons who are not the owners
| lessees. or custodians of the build
ing, lots or place where the amuSe-
4. f...t fAk
imposed ny thist Ordinance shall bt
(rcported and remitted as provided IL
Section 8 hereof by said owner
llessee or custodian. unless paid BY
1.-THE person conducting the place. Th'
tapplicant for Il Certificate of Res1'
lstration for such purpose shall FUR.
Inish with the application therfol
the name and address of the. owner
lessee or custodian of the premises
Iupon which the amusement is TO b'
conducted, and such owner, lessee
or custodian shall be notified by tn,
| Director OF Finance OF tho issuance
of such certificate and the join
liability for collection and Remit
itance of such tax.
| SEC. II: The Director Of Financ,
shah have power 20 adopt rules anc
regulations not inconsistant Will
the terms of this Ordinance fol
| carrying out and enforcing the pay
ment,. collection and remittance q
1.-THE tax herein levied; and a cop!
of said rules and regulations shall
be on file and available for pun
lie examination in the office of th'
! Director of Finance. Failure or re
fusal to. comply with any such rules
Iand regulations shall he deemed
violation of this Ordinance.
Until snch time as rules and rePn
lationS are promulgated under thil
Section the rules and regulation!
Af = Ela1n INN a
State Of Ohio. relating to admission
| Taxes i'm effect on the 10th day O
September, 1947, except as the same
may conflict with the terms of this
tOrdinance, shall be deemed to be th'
rules and reEula tionS herein.
{ SEC. 70: The tax hereby levied
and imposed shall be collected anC
ipaid on or after October /, 1877
provided however, that where any
Ticket has heretofore been sold ant
the purchase price been received, nt
tax shall be imposed on such ad'
omission.
i SEC. 10: 1t shall be the duty ot
ieVel'y person liable for the collection
of any tax imposed by this Ordl'
finance to keep and preserve for Z
Iperiodi of two years such suitable
Ireoords as may be necessary to de
ttermine the amount of any tax fol
(which he may be liable under th'
!provisions of this Ordinance.
L SEC IA: IL any person shall fal
Sor refuse to- make any return re
Ioufred by this Ordinance. the Direc
Itor of Finance shall proceed in sucl
lmanner as he may deem best to oh
ttain facts and information on: 'Whicl
Ito base his estimate of the tax due
LAS soon as the Director of Financ'
IshaiI procure such facts and infor
mation as he is able to obtain upol
Il which to base the assessment of any
K tax payable by any person who ha'
i failed or refused TO make return
The shall proceed to- determine anf
assess against such person the ;. tas
i ind penalties provided by this Ofdi'
tnance and shah notify such tax
Ioayer by mail Of the total amoun
of such tax. penalties and interest
kand the total amount shall be par
within ten Q0g days from the dat'
of such notice.
SEC. rs: If any person shall fai
1r refuse TO remit the tax required
to be paid by this Ordinance, withiT
he time and in the amount speeiffet
Iby this Ordinance, the Director o.
Finance shall add to such tax inter
est at the rate of one Cd per cenl
/ Der month of the amount of the taN
on each thirty days, or portion
thereof from the date upon whlcf
1.-The tax should have been remitted
rs nrovided by this Ordinance.
1 SEC. 10: Whenever any persof
-esuired to remit taxes which he ha;
tcolleeted under this Ordinance shall
Quit business or otherwise dispose
1f his business, such person shall
Immediately make a return and
"emit the tax due: and il such re-
mittanee is not made by such person
| within ten days from the date ol
such sale,. exchange or disposal
she purchaser or successor to suef
I business shall thereupon become
tiaBle for the payment of the full
fmount of the tax Heretofore COZ
lected.
/ SEC. II: Any p e r on b j n e
Icharged with failure to comply with
1 any terms of the Ordinance, and
tupon conviction thereof, shall be
Edannsad 10 ia entity of a miSde-