(Amended by Ord. No. 179,686*, Eff. 3/15/08.)
(a) The Director of Finance shall have the power and duty, and is hereby directed to enforce all of the provisions of this article.
(b) In administering and enforcing the provisions of this article, the Director of Finance shall have the same powers and duties with respect to collecting the tax provided in this article as the Director of Finance has under Section 21.15 of this chapter with respect to collecting the Business Tax.
(d) The Director of Finance may, from time to time, issue and disseminate administrative agreements or rulings identifying those services or Persons that are subject to the requirements imposed by this article, deferring implementation or enforcement of requirements imposed by this article or interpreting the provisions of this article. These administrative rulings shall be consistent with federal, state and local law. To the extent that the Director of Finance, or the City Attorney pursuant to Section 21.31, determines that the tax imposed under this article shall not be collected in full for any period of time from any particular service suppliers or Service Users, that determination shall be considered an exercise of the Director’s discretion to settle disputes and shall not constitute a change in taxing methodology for purposes of Government Code section 53750 or otherwise. Neither the Director of Finance nor the City Attorney is authorized to amend the City’s methodology for purposes of Government Code section 53750 and the City does not waive or abrogate its ability to impose the communications users tax in full as a result of promulgating administrative rulings or entering into agreements.
* Note: Pursuant to the passage of Proposition S in a Special Election held on February 5, 2008, Ordinance No. 179,686 was adopted by the Council of the City of Los Angeles at its meeting of March 5, 2008.