In addition to all other powers granted to the city council, the city council is hereby authorized and empowered:
A. To make, adopt and amend rules and regulations appropriate to carrying out the provisions of this chapter for the purposes thereof;
B. To extend, for cause shown, the time for filing any return for a period not exceeding sixty (60) days; and, for cause shown, to waive, remit or reduce penalties or interest;
C. To delegate the functions hereunder to the mayor, the city clerk, or other employee or employees of the city;
D. To assess, reassess, determine, revise and readjust the taxes imposed by this chapter; and
E. To prescribe methods for determining the taxable and nontaxable rents. (Ord. 722, 2-1-2012)