A. The mayor may take any action necessary or appropriate to implement this chapter by promulgating regulations, which may include the adoption of forms. Such regulations or any procedures adopted by the mayor are effective at the time indicated by him, but are subject to revision or repeal by the city council at the next meeting following their effective date or at any time that the council acts thereon.
B. Should a taxpayer under this chapter or a seller, or in the case of raw fish products, the buyer, obliged to collect the tax be in doubt as to the application of this chapter to an actual situation facing him or about to face him, he may apply to the mayor for an informal ruling on this issue. Rulings having general applications may, at the direction of the mayor, be promulgated as regulations.
(Ord. 77-01 (part), 1977; Ord. 81-4 § 1 (part), 1981)