The purposes of these Rule and Regulations are to assist the Tax Department and taxpayers to comply with the Tax Ordinance and to provide fair and consistent application of the Tax Ordinance to similarly situated taxpayers. These Rules and Regulations shall be deemed to be authoritative interpretations of provisions in the Ordinance.
(Ord. 67-28. Passed 12-4-67; Ord. 02-24. Passed 12-23-02.)