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

SEC. IL: The tax hereby levied
and imposed shall be collected and
paid on or after October i, 1947,
provided however, that where any
ticket has heretofore been sold and
the purchase price been received, no
tax shall be imposed on Such ad-
mission.
SEC. 13: 1t shall be the duty Of
every person liable for the collection
Of any tax imposed by this Ordl-
nance to keep and preserve for a
period of two years such suitable
records as may be necessary to de-
termine the amount of any tax for
which he may be liable under the
provisions of this Ordinance:
SEC. Ia: If any person shall ran
or refuse to make any return re-
quired by this Ordinance. the Direc-
tor of Finance shall proceed in such
manner as he may deem best to OBJ
tain facts and information on which
to base his estimate of the tax due.
AS soon as the Director OF FINANCE
shall procure such facts and lntor-
nation as he is able to obtain upon
which to base the assessment OF any
tax, payable by any person who mas
failed or refused to make a return,
he shall proceed to determine ana
assess against such person the tax
and penalties provided by this Ordi-
nance and shall notify such tax
payer by mail of the total amount
of such tax. penalties and interest,
and the total amount shall be paid
within ten U0) days from the date
of such notice.
or refuse to remit the tax required
to be paid by this Ordinance, within
the time and in the amount specified
by this Ordinance, the Director of
Finance shall add to such tax inter-
est at the rate of one Cd per cent
no nf n nf a V
on each thirty days, or portion
thereof, from the date upon which
the tax should have been remitted,
as provided bv this Ordinance.
SEC. 16: Whenever any person
re"uired to remit taxes which he has
collected under this Ordinance shall
quit business or otherwise dispose
of his business, such person shall
Immediately make u return and
remit the tax due; and If such re-
mittance is not made by such person
within ten days from the date of
such sale, exchange or disposal,
the purchaser or successor to such
business shall thereupon become
liable for the payment of the full
amount of the tax heretofore col
lected.
SEC. II: Any person being e
charged with failure to comply with
any terms of the Ordinance, and
upon conviction thereof, shall be
deemed to be guilty of miSde-
meanor and shall be fined not less
than Twenty-Five Dollars ($25) nor
more than One Hundred Dollars
(S1O0.00); and upon conviction of
a second or subsequent offense shall
be fined not less than One Hundred
Dollars ($100.00) nor more than
Five Hundred Dollars ($500.00) or
Imprisonment in the County Jail
for not more than sixty (60) days,
or both; and each days violation
shall be considered separate
offenSe
SEC. Is: "SEVERABTLITY'', Sec
tions 1 to II inclusive ,and each part
of such sections, are hereby de-
clarrd to be independent sections or
parts of sections. and notwithStand-
intent ii is hereby declared to be
the controlling Legislative intent
that if any provision of said sec
tions, or the appiicatio thereof to
amy person or circumstances is held
invalid, the remaining sections or
parts Of sections, and the applica-
tion Of such provisions to any
person or circumstances, other than
those as to which it is held invalid,
shall not be affected thereby, and it
is hereby declared that this Ordi-
nance would have been passed inde-
pendently of such section, sections,
or parts of a section so held to be
invalid.
SEC 10: The monies received
under the provisions hereof shall
be credited 10 the General Fund of
the Village.
SEC. 20: Any person bein <
charged with divulging any infor-
nation concerning the business,