(a) The Director of Finance shall administer and enforce the provisions of this article following procedures prescribed in Sections 21.00 to 21.49, inclusive, of this Code, insofar as they are not inconsistent with the provisions of this article, and, with the approval of the City Attorney, shall prescribe, adopt and enforce rules and regulations, for the purpose of administering and enforcing this article, and prescribing methods for the collection and payment of the tax. Such schedules shall conform as nearly as practicable to the sales tax reimbursement schedule provided in Subsection (b) of Section 21.199. Such schedules may be so determined as to facilitate collection of this tax at the same time as the retailer collects the tax imposed under the California Sales and Use Tax Law.
Such rules and regulations may, among other things, require each person affected by this article to keep such records, receipts, invoices and other pertinent papers as the Director of Finance may deem necessary for the purposes of administering and enforcing this article. (Amended by Ord. No. 137,130, Oper. 10/1/68.)
(b) Inasmuch as this article is patterned after the use tax provisions of the Revenue and Taxation Code of the State of California, and the State Board of Equalization has made various rules and regulations pertaining to the interpretation, administration and enforcement of such provisions of the Revenue and Taxation Code, it may be reasonably assumed that the City of Los Angeles will be confronted with many of the problems dealt with in the state rules and regulations, each such rule and regulation in so far as applicable, shall apply in the interpretation of this article until specifically abandoned by rules and regulations adopted by the Director of Finance pursuant to the authority of this article.