(A) In addition to all other powers granted to the Director, he or she is hereby authorized and empowered:
(1) To make, adopt and amend rules and regulations in writing appropriate to the carrying out of this article for the purposes thereof;
(2) To extend for cause shown this time for filing any return for a period not exceeding 60 days, and for cause shown to waive, remit or reduce penalties or interest;
(3) To delegate his or her functions hereunder to an assistant or other employee or employees of the city;
(4) To assess, reassess, determine, revise and readjust the taxes imposed by this article;
(5) To prescribe methods for determining the taxable and nontaxable rents.
(B) The Director or his or her designated representative, shall have the power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of their powers and duties under this article. The Director shall have the power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of his or her duties hereunder and of the enforcement of this article and to examine them in relation thereto.
(Ord. 3034, passed 6-16-98; Am. Ord. 3366, passed 1-18-22)