§ 35.109 ADDITIONAL POWER AND DUTIES OF THE TAX ADMINISTRATOR.
   (A)   The Tax Administrator shall have the power and duty, and is directed, to enforce each and all of the provisions of this subchapter.
   (B)   The Tax Administrator shall have the power to adopt rules and regulations not inconsistent with provisions of this subchapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes imposed in this subchapter.
   (C)   The Tax Administrator may make administrative agreements to vary the strict requirements of this subchapter so that collection of any tax imposed in this subchapter may be made in conformance with the billing procedures of a particular service supplier so long as said agreements result in collection of the tax in conformance with the general purpose and scope of this subchapter. A copy of each such agreement shall be on file in the Tax Administrator's office.
   (D)   The Tax Administrator shall determine the eligibility of any person who asserts a right to exemption from the tax imposed by this subchapter. The Tax Administrator shall provide the service supplier with the name of any person who the Tax Administrator determines is exempt from the tax imposed by this subchapter, together with the address and account number to which service is supplied to any such exempt person. The Tax Administrator shall notify the service supplier of the termination of any person's right to exemption under this subchapter or the change of any address to which service is supplied to exempted person.
('83 Code, § 3.32.200) (Ord. 908, passed - -85)