A. The Tax Administrator shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this subchapter.
B. The Tax Administrator may adopt administrative 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 herein imposed. A copy of such administrative rules and regulations shall be on file in the Tax Administrator’s office.
C. Upon a proper showing of good cause, the Tax Administrator may make administrative agreements, with appropriate conditions, to vary from the strict requirements of this subchapter, and thereby: i) conform to the billing procedures of a particular service supplier (or service user subject to § 3.08.222 of this subchapter) so long as such agreements result in the collection of the tax in conformance with the general purpose and scope of this subchapter; or ii) to avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit. A copy of each such agreement shall be on file in the Tax Administrator’s office, and is voidable by the Tax Administrator or the city at any time. Such administrative agreements fall within the Tax Administrator's discretion to settle disputes. The Tax Administrator's exercise of prosecutorial forbearance under this subchapter does not constitute a change in taxing methodology for purposes of Cal. Gov’t Code § 53750, and the city does not waive or abrogate its ability to impose the utility users’ tax in full as a result of entering into such administrative agreements.
D. The Tax Administrator shall be authorized to determine the eligibility of any person who asserts a right to exemption from, or a refund of, the tax imposed by this subchapter.
(Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 14)