1972 013 Ordinance - Laserfiche WebLink

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ORDINANCE NO. 72- l~ Page 3 (b) Until such time as rules and regulations are promulgated under this Ordinance, the current rules and regulations of the Department of Taxation, State of Ohio, relating to excise taxes, except as the same may conflict with the provisions of this Ordinance, shall be deemed to be the rules and regulations hereunder. Section 6. Appeals. Appeals from any ruling of the Clerk-Treasurer hereunder shall be made caithin 30 days to Council. Council shall have authority to annul, modify ar affirm any such ruling appealed from, in conformity with the intent and purpose of this Ordinance. Section 7. Returns to be Confidential. All returns and information relating to the business of any person required to collect the tax imposed by this Ordinance and coming into the possession of the Clerk-Treasurer, his agents and employees shall be held confidential. No disclosures thereof shall be made unless ordered by a court of competent jurisdiction excepting, however, the Clerk-Treasurer may furnish the Bureau of Internal Revenue, Treasury Department, of the United States with copies of returns filed. Section 8. Separability. Sections 1 to 7, inclusive, and each part of such sections, are hereby declared to be independent sections or part of sections, and notwithstanding any other evidence of legislation intent it is hereby declared to be the controlling legislative intent that if any provision of such sections, or the application thereof to any person or circumstances, is held invalid, the remaining sections or parts of sections, and the application of such provision to any persons or circumstances, other than those as to which it is held invalid, shall not be affected thereby, and it is hereby declared that this Ordinance would have been passed independently of such section, sections or parts of a section so held to be invalid. Section 9. Penalty. [dhoever being a person charged by this Ordinance with the duty of collecting or paying the taxes imposed by this Ordinance willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Clerk-Treasurer as required by this Ordinance, or to permit the Clerk- Treasurer, or his duly authorized agent, to examine his books and other records, in or upon any premises cohere the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed 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'Clerk-Treasurer, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor: more than five hundred. dollars ($500.00) or imprisoned not more than sixty days, or both.