86-045 Ordinance - Laserfiche WebLink

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CITY OF NORTH OLMSTED ORDINANCE N0. 86-45 PAGE 5 subject to examination and audit by the Director at all reasonable times. If the tax imposed by this chapter is not paid when due, there shall be added as part of the tax interest at the rate of one percent per rnonth from the time when the tax became due until paid. 747.05 CERTIFICATES OF REGISTRATION GENERALLY. 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 application to and procure from the Director a Certificate of Registration, the fee for which shall be one dollar ($1.00), which Certificate shall continue valid until December 31 of the year in which it is issued. Such Certificate of Registration, or duplicate original copies thereof to be issued by the Director without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. 747.06 CERTIFICATE OF REGISTRATION FOR TEMPORARY OR TRANSITORY AMUSEMENT. Whenever a Certificate of Registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lot or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 747.04 by the owner, lessee or custodian, unless paid by the person conducting the place. The applicant for a Certificate of Registration for such purpose shall furnish with the application therefor the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted. 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 remittance of such tax. 747.07 RULES AND REGULATIONS. The Director of Finance shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. A copy of such rules and regulations shall be posted in the manner provided by ordinance at least once before they become effective and copies shall be made available in the office of the Director. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter. Until such time as rules and regulations are promulgated under this section, the rules and regulations of the Department of Taxation, State of