In addition to all other powers granted to the City Administrator, the City Administrator is hereby authorized:
A. To make, adopt and amend rules and regulations appropriate to the execution of this chapter and for the purposes hereof;
B. To extend for cause shown the time for filing any return for a period not exceeding thirty (30) days; and for cause shown to waive, remit, or reduce penalties or interest;
C. To delegate functions hereunder to authorized designees for the City;
D. To assess, reassess, determine, revise and readjust the amount of taxes (but not the tax rate) imposed by this chapter;
E. To prescribe methods for determining the taxable and nontaxable rents;
F. To administer oaths and take affidavits concerning any matter or proceeding under this chapter; and
G. To subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance and the enforcement of this chapter and to examine them in relation thereto. (Ord. 370, 2-6-2023)