§ 6-1.417. Rules and Regulations.

Subject to the authority of the City Council under Section 6-1.436, the Tax Collector shall have power to adopt rules and regulations not inconsistent with the provisions of this Code for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein imposed; and a copy of such rules and regulations shall be on file and available for public examination in the Tax Collector's office. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this Code. The Tax Collector may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)