The Collector may make such rules and regulations as are not inconsistent with the provisions of this title as may be necessary or desirable to aid in the enforcement of the provisions of this title. When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business tax imposed by the provisions of this title cannot be enforced without there being an apportionment according to the amount of business done in the City of Fullerton, or in the state of California, as the case may be, the Collector may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections. Such rules and regulations shall be approved by the City Attorney prior to becoming effective. (Ord. 2170 § 3, 1977).