2.7.901: DUTIES AND POWERS OF DIRECTOR:
   A.   Administration By Director: The administration of the licensing provisions of this City Tax Code is hereby vested in the Director; and the administration of all other provisions of this City Tax Code, and of the City retail sales and use tax, is hereby vested in and shall be exercised by the Director.
   B.   Promulgate Rules And Regulations: The Director shall prescribe forms and shall, with the approval of the Mayor and after hearing, promulgate appropriate rules and regulations to effectuate the purpose of this City Tax Code, in conformity with this City Tax Code and subject to other provisions of law relating thereto, for the making of returns, for the ascertainment, assessment and collection of the taxes imposed and for the proper administration and enforcement thereof, and to provide uniform methods of adding the tax, or the average equivalent thereof, to the purchase price. The Director shall have power and authority to amend and to rescind the rules and regulations, not inconsistent with the provisions of this City Tax Code as to the promulgation of regulations. Regulations adopted, amended or rescinded by the Director shall be effective in the manner and at the time prescribed by the Director, subject to the provisions of this City Tax Code.
   C.   Director May Require Reports, Records, Request Attendance: The Director may require any person, by regulation or notice served on the person, to make the return, render the statement or keep and furnish the records, or make the information reports as the Director may deem sufficient to show whether or not the person is liable under this act for payment or collection of the tax imposed herein. The Director may request the attendance of taxpayer or taxpayer's representative at a meeting with the Director.
   D.   Director To Examine Returns: For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the tax due from any taxpayer, the Director shall have power to examine or cause to be examined by any employee, agent, or representative designated by the Director for that purpose, any books, papers, records or memoranda bearing upon the matters required to be included in the return. Subject to the provisions of this City Tax Code, the Director is authorized to prescribe the duties and powers of employees, accountants, experts, and other persons as may be necessary in the performance of the duty of the Director. The Director may delegate to any person the power and authority as the Director deems reasonable and proper for the effective administration of this City Tax Code.
   E.   Sales And Use Tax; Collection; Location Guide Of Municipal Boundaries: The Director shall make available to any requesting retailer a location guide showing the boundaries of the City. For transactions consummated on or after January 1, 1986, the requesting retailer may rely on the location guide and any update thereof available to the retailer in determining whether to collect a sales tax. No penalty shall be imposed or action for deficiency maintained against the retailer who in good faith complies with the most recent location guide available to it. (1968 Code §3-91; Ord. 76-168; Ord. 85-274; Ord. 91-161; Ord. 01-42; Ord. 11-19; Ord. 23-35)