The Director administers and enforces the assessment and collection of the taxes imposed by this subchapter. The Director shall cause to be prepared blank forms for the returns and other documents required by this subchapter and must distribute the same throughout the city and furnish them on application, but failure to receive or secure them does not relieve a person from any obligation required of the person under this subchapter unless it can be established that the required forms were not available from the city.
('72 Code, § 285:50) (Ord. 1986-536(A), passed 7-28-86)