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The tax collector is hereby authorized and directed to formulate rules and regulations and prescribe forms and procedures necessary to the efficient enforcement of this article; when approved by the mayor and council, such rules and regulations, forms, and procedures, shall be binding upon and obeyed by all persons taxed by this article, after three (3) copies of any such rules and regulations shall have been filed in the office of the city clerk and there kept for the use of any such taxpayer and the public at any time during regular office hours of that office. A printed copy of all rules and regulations shall be furnished to any person taxed by this section at minimal cost upon request.
(Ord. No. 7885, § 2, 8-3-92)