The tax imposed by this Chapter is a locally imposed and administered tax as defined in the Local Taxpayers’ Rights and Responsibilities Ordinance, Chapter 4.44 of this Code, which provides for the collection, enforcement and administration of locally imposed and administered taxes and establishes uniform rights and responsibilities of the taxpayers subject to those taxes. To the extent that the provisions of this Chapter conflict with Chapter 4.44, the provisions of Chapter 4.44 shall prevail.