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A. The tax administrator shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this chapter.

B. The tax administrator shall have power to adopt rules and regulations not inconsistent with provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. A copy of such rules and regulations shall be on file in the office of the tax administrator.

C. Upon a proper showing of good cause, the tax administrator may make administrative agreements to vary the strict requirements of this chapter and thereby: i) conform to the billing procedures of a particular service supplier (or service user subject to Section 7.70.071 of this chapter) so long as said agreements result in collections of the tax in conformance with the general purpose and scope of this chapter; or, ii) to avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit. A copy of each such agreement shall be on file in the office of the tax administrator, and such agreements are voidable by the tax administrator or the City at any time.

D. The tax administrator alone shall be authorized to determine the eligibility of any person who asserts a right to exemption from or a refund of, the tax imposed by this chapter. (Ord. 6580-NS § 1, 2000: Ord. 5592-NS § 1 (part), 1984)