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The Tax Collector may promulgate regulations and issue rules, determinations and interpretations consistent with the purposes of this Article and Article 6 of the Business and Tax Regulations Code as may be necessary and appropriate to apply such Articles in a lawful manner, including provisions for penalties due to fraud, underpayment of fees and taxes, or any evasion of such Articles or the rules and regulations promulgated thereunder. All regulations, rules, determinations and interpretations promulgated or issued by the Tax Collector that are not inconsistent with such Articles, and that were promulgated or issued prior to the effective date of this Article, shall remain in full force and effect.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)
No section, clause, part or provision of this Article shall be construed as requiring the payment of any fee for engaging in a business or the doing of an act when such payment or act would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce, or which payment or act would be in violation of the United States Constitution or a statute of the United States or of the California Constitution or a statute of the State of California. If any section, clause, part or provision of this Article, or the application thereof to any person or circumstance, is held invalid or unconstitutional, the remainder of this Article, including the application of such part or provision to other persons or circumstances, shall not be affected thereby and shall continue in full force and effect. To this end, the provisions of this Article are severable.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)
The Board of Supervisors may amend or repeal Article 12 of the Business and Tax Regulations Code without a vote of the people except as limited by Article XIIIC of the California Constitution.
(Added by Proposition E, App. 11/6/2012, Oper. 12/14/2012)