It shall be the duty of the Director of Finance to collect and receive all taxes imposed by this chapter, and to keep an accurate record thereof.

The Director of Finance is hereby charged with the enforcement of this chapter, except as otherwise provided herein, and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this chapter, including provisions for the re-examination and correction of returns and payments. The Director of Finance may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

Upon disallowing any claim submitted pursuant to Section 7.56.080, the Director of Finance shall mail written notice thereof to the claimant at his/her last known address. (Ord. 5262-NS § 6, 1980)