§ 146-112. [Authority; rules and regulations; records.]

(a)

Authority. The chief financial officer shall administer and enforce this article for the levy and collection of the tax.

(b)

Rules and regulations. The chief financial officer shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with this article or other laws of the city and the state or the constitution of this state or the United States for the administration and enforcement of this article and the collection of the tax under this article.

(c)

Records required. Every rental motor vehicle concern subject to this article shall keep such records, receipts, invoices and other pertinent papers in such form as the chief financial officer may require.

(Ord. No. 1996-25, § 1, 5-23-96)