The City Comptroller may promulgate rules and regulations not inconsistent with the provisions of this subchapter concerning the enforcement and application of this subchapter.  The term "RULES AND REGULATIONS" includes but is not limited to, a case by case determination whether or not the tax imposed by this subchapter applies.
(Ord. 6699, passed 9-20-79; Am. Ord. 8492, passed 8-1-06)