A. The Tax Administrator has the power and duty, and is directed to enforce each and all of the provisions of this chapter.
B. The Tax Administrator has the power to adopt rules and regulations not inconsistent with provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein imposed.
A copy of such rules and regulations are on file in the Tax Administrator’s office.
C. The Tax Administrator may make administrative agreements to vary the strict requirements of this chapter so that the collection of any tax imposed by this chapter may be made in conformance with the billing procedures of a particular service supplier so long as the agreements result in collection of the tax in conformance with the general purpose and scope of this chapter. A copy of each such agreement shall be on file in the Tax Administrator’s office.
D. The Tax Administrator shall determine the eligibility of any person who asserts a right to exemption from the tax imposed by this chapter. The Tax Administrator shall provide the service supplier with the name of any person who the Tax Administrator determines is exempt from the tax imposed by this chapter, together with the address and account number to which service is supplied to any such exempt person. The Tax Administrator shall notify the service supplier of termination of any person’s right to exemption hereunder, or the change of any address to which service is supplied to any exempt person.
(Ord. 1888, (part), 2001; Ord. 1534, (part), 1990)