§ 3.24.430. Rules and regulations

The administrator may make such rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to supplement or clarify such provisions of aid in their enforcement.

When, by reason of the provisions of the Constitution of the United States or the constitution of the state, the business tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done within the city, the administrator may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections.

Such rules and regulations shall be known as "business operations tax rules and regulations," shall be placed in written form and numbered consecutively, and shall be approved by the city attorney before becoming effective. A copy of the business operations tax rules and regulations shall be filed with the city clerk.

The administrator is authorized to waive part or all of any penalty for the late payment upon making a finding that the failure to make timely payment was due to excusable neglect or other good cause.

(Ord. No. 333)