187.05 RULES AND REGULATIONS.

(a) The Tax Administrator is hereby authorized to adopt rules and regulations not inconsistent with this chapter for carrying out and enforcing payment, collection and remittance of the tax imposed by this chapter. A copy of such rules and regulations shall be reported to Council and posted at the posting places described in Chapter 113 .

(b) Until such time as rules and regulations are promulgated pursuant to this section, the rules and regulations of the State Department of Taxation relating to excise taxes in effect, except as the same may conflict with this chapter, shall be deemed to be the rules and regulations hereunder.
(Ord. 2003-12. Passed 7-3-03.)

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