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CITY OF NORTH OLMSTED <br />ORDINANCE N0. 86- 45 <br />PAGE 6 <br />Ohio, relating to admission taxes, except as the same may conflict with the <br />provisions of this chapter, shall be deemed to be rules and regulations <br />hereunder. <br />747.08 EFFECTIVE DATE. <br />The tax herein levied and imposed shall be collected and paid on the <br />day next succeeding the day on which this chapter becomes effective. <br />747.09 CONFIDENTIAL REPORTS. <br />All returns and information relating to the business of any person <br />required to collect the tax imposed by this chapter and coming into the <br />possession of the Director of Finance, his agents and employees shall be <br />held confidential. No person shall make any disclosure thereof unless <br />ordered by a court of competent jurisdiction. However, the Director may <br />furnish the Bureau of Internal Revenue, Treasury Department of the United <br />States, with copies of returns filed. <br />747.99 PENALTY. <br />(a) Any person charged by this chapter with the duty of collecting or <br />paying the taxes imposed by this chapter who willfully fails or refuses to <br />charge and collect or to pay such taxes; or to make return to the Director <br />of Finance as required by this chapter; or to permit the Director or his <br />duly authorzied agent to examine these books and other records in or upon <br />any premises where the same are kept, to the extent necessary to verify any <br />return made or to ascertain and assess the tax imposed by this chapter if <br />no return was made; or to maintain and keep for three years or such lesser <br />or greater time as may be permitted or required by the Director; or who <br />otherwise violates any of the provisions of this chapter for which no <br />penalty is otherwise provided, shall be guilty of a misdemeanor of the <br />third degree and shall be fined not more than five hundred dollars <br />($500.00) or imprisoned not more than sixty days, or both. <br />(b) Whoever violates Section 747.09 shall be guilty of a misdemeanor <br />of the third degree and shall be fined not more than five hundred dollars <br />($500.00) or imprisoned not more than sixty days, or both. The violator <br />shall thereafter be disqualified from acting in any official capacity <br />whatsoever in connection with the assessment or collection of taxes under <br />this chapter. <br />SECTION 2: That this Ordinance hereby repeals any other ordinance or <br />parts of ordinances inconsistent herewith.