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(A) It shall be the duty of the tax administrator to collect the taxes, penalties, fees, and perform the duties required by this article.
(B) For purposes of administration and enforcement of this article generally, the tax administrator may from time to time promulgate such administrative interpretations, rules, and procedures consistent with the purpose, intent, and express terms of this article as he or she deems necessary to implement or clarify such provisions or aid in enforcement.
(C) The tax administrator may take such administrative actions as needed to administer the tax, including but not limited to:
(1) Provide to all cannabis business taxpayers forms for the reporting of the tax;
(2) Provide information to any taxpayer concerning the provisions of this article;
(3) Receive and record all taxes remitted to the city as provided in this article;
(4) Maintain records of taxpayer reports and taxes collected pursuant to this article;
(5) Assess penalties and interest to taxpayers pursuant to this article;
(6) Determine amounts owed and enforce collection pursuant to this article.
(Ord. No. 2962)