The administrator may make such rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to supplement or clarify such provisions or aid in their enforcement.
When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the city, or in the state, as the case may be, the administrator may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections.
Such rules and regulations shall be known as "business operations tax rules and regulations," shall be placed in written form and numbered consecutively, and shall be approved by the city attorney before becoming effective. A copy of the "business operations tax rules and regulations" shall be filed with the city manager and with the city clerk.
The administrator is authorized to waive part or all of any penalty due under Section 3.08.240 of this chapter upon making a finding that the imposition of the penalty would cause an undue hardship or that the failure to make timely payment was due to excusable neglect or other good cause. (Prior code § 23.05.503)