Upon agreement entered into with the Commissioner of Revenue for the administration and enforcement of the provisions of this chapter, the Commissioner of Revenue shall be empowered to exercise all of the authority of the city as contained in this chapter. In order to provide for the administration and collection of the tax by the Commissioner of Revenue, the following rules and regulations and statutory provisions are hereby adopted by reference, and to the extent that the provision of these statutes and regulations shall prevail; the rules and regulations adopted by the Commissioner of Revenue under authority of only those provisions of the foregoing rules, regulations and statutes that are within the authority of the city to enact into ordinance are adopted by reference by this section.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 102, passed 7-6-2015)