(A)   The provisions of this subchapter shall apply to the city's procedures in connection with all of the city's locally imposed and administered taxes.
   (B)   This subchapter shall be liberally construed and administered to supplement all of the city's tax ordinances. To the extent that any tax ordinance is in conflict with or inconsistent with this subchapter, this subchapter shall be controlling.
(Ord. 2001-5047, passed 1-16-2001)