§ 19-1414. Functions of Department of Revenue.
   (1)   The Department shall prepare and furnish adhesive stamps of such denominations and in such quantities as may be necessary for the payment of the tax imposed, and shall make provisions for the sale of such stamps in such places as it may deem necessary.
   (2)   The Department may designate the Commissioner of Records, or any other persons within or without the City, as its agents for the sale of stamps to be used in paying the tax [herein imposed upon documents and may allow a commission to such] 296 agents of one-half of one percent (0.5%) of the face value of the stamps where such agents are not receiving other compensation from the City.
   (3)   The Department is charged with the enforcement of this Chapter and is authorized and empowered to prescribe, adopt, promulgate, and enforce regulations relating to:
      (a)   the method to be used in affixing or cancelling of stamps in substitution for, or in addition to, the method and means provided in this Chapter;
      (b)   the denominations and sale of stamps;
      (c)   any other matter or thing pertaining to the administration and enforcement of this Chapter.

 

Notes

296
   Enrolled bill (1987 Ordinances, p. 606) omitted the bracketed material, which appeared in repealed subsection 19-1706(2) of prior realty transfer tax Chapter.