The Director of Finance with the advice and consent of the city attorney, shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice have access to the books and records necessary to enable him to determine and correctness of any report filed as required by this subchapter, and the amount of taxes due under the provisions of this subchapter.
('68 Code, § 26-15) (Ord. 11-1977-44, passed 11-8-77; Am. Ord. 9-1991-32, passed 10-8-91)