The administration of this subchapter is vested in and shall be exercised by the Treasurer who shall prescribe forms and may promulgate from time to time reasonable rules, publications and instructions for the making of returns, and for ascertaining, assessment, collection and administration of tax, interest and penalty imposed hereunder.
(1991 Code, § 6-33) (Ord. 070, passed 1-3-2008; Ord. 236, passed 5-18-2017)