(a) The Director of Finance shall have the power to adopt rules and regulations not inconsistent with the provisions of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. A copy of such rules and regulations shall be published in the City record at least once before they become effective and copies shall be printed and made available in the office of the Director. Failure or refusal to comply with any such rule or regulation shall be deemed a violation of this chapter.
(b) Until such time as rules and regulations are promulgated under this section, the rules and regulations of the State Department of Taxation relating to excise taxes and in effect on July 11, 1968, except as the same may conflict with any of the provisions of this chapter, shall be deemed to be the rules and regulations hereunder.
(Ord. 1978-33. Passed 11-27-78.)