(a) The Commissioner is charged with the enforcement of the provisions of this chapter including the interpretation and enforcement of the Rules and Regulations adopted hereunder and is hereby empowered, subject to the approval of the Board of Review, to adopt and to enforce rules and regulations relating to any matter or thing pertaining to the collection of admissions tax and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns. A copy of such rules and regulations shall be published in the City Record at least once before they become effective. Copies shall be printed and made available in the office of the Commissioner.
(b) Upon the request of a taxpayer subject to this chapter, the Commissioner is empowered to issue Administrative rulings interpreting this chapter and the Rules and Regulations. Such Administrative rulings shall be binding and effective upon issuance as to the taxpayer requesting the ruling. No Administrative ruling shall be issued unless request therefore is made in writing to the Commissioner. Administrative rulings may be appealed to the Board of Review.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)