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Until such time as rules and regulations are promulgated under the
<br />section, the rules and regulations of the Department of Taxation, State
<br />of Ohio, relating to admission taxes in effect on the 31st day of August,
<br />1947, except as the same may conflict with the provisions of this ordinance,
<br />shall be deemed to be rules and regulations hereunder.
<br />Sec. 8. Effective Date. The tax herein levied and imposed shall be
<br />collected and paid on and after March 1, 1964.
<br />Sec. 9. Penalty. Whoever being a person charged by this act tiaith
<br />the duty of collecting or paying the taxes imposed by this act wilfully
<br />fails or ref uses to charge and collect or to pay such taxes, or to make
<br />return to the Clerk as required by this, ordinance, or to permit the Clerk,
<br />or his duly authorized agent, to examine his books and other records, in or
<br />upon any premises wiiere the same are kept, to the extent necessary to verify
<br />any return made or to ascertain and assess the ~emimposed by this ordinance
<br />if no return was made, or to maintain and keep/ or three years or such lesser
<br />or greater time as may be permitted or required by the Clerk, shall be deemed
<br />guilty of a misdemeanor and upon conviction thereof shall be fined not less
<br />than $25.00 nor more than $100.00, and upon conviction for a second or other
<br />subsequent offense shall, if a corporation, be fined not less than $100,00,
<br />nor:: more than $500.00, or, if an individual or member of a partnership,
<br />firm or association, be fined not less than $25,00 nor more than $100.00,or
<br />imprisoned not more than sixty days, or both.
<br />Sec. 10. Conf idential Reports® All returns and information relating
<br />to the business of any person required to collect the tax imposed by this
<br />ordinance and coming into the possession of the Cleric, his agents and employees
<br />shall be held confidential, No disclosures thereof shall be made unless
<br />ordered by a court of competent jurisdiction e~ccepting, however, the Glerk
<br />may furnish the Bureau of Internal Revenue, Treasury Department of the
<br />United States, with copies.of returns filed.,
<br />Sec. 11. Severability. Sections 1 to 10, inclusive, and each part
<br />of such sections, are hereby declared to be independent seetiotts or parts
<br />of sections, and notwithstanding any other evidence of legislative intent
<br />it is hereby declared to be the controlling legislative intent that if any
<br />provision of said sections, or the application thereof to any person or
<br />circumstances, is held invalid, the remaining sections or parts of sections,
<br />and the application of such provision to any persons or circumstances, other
<br />than those as to which it is held invalid, shall not be affected thereby,
<br />and it is hereby declared that this ordinance would have been passed
<br />independently of such sections, sections or parts of a section so held to
<br />be invalid.
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