§ 4.61.120. Additional powers and duties of tax administrator.

A.

The tax administrator shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this chapter.

B.

The tax administrator shall have the power to adopt rules and regulations not inconsistent with provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes, penalties and interest herein imposed. A copy of such rules and regulations shall be on file in the tax administrator's office.

C.

The tax administrator shall determine the eligibility of any person who asserts a right to exemption from the tax imposed by this chapter.

(Ord. 95-0049 § 2 (part), 1995.)