It shall be the duty of the City Manager’s staff to collect and receive all taxes imposed by this chapter, and to keep an accurate record thereof. The City Manager is 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 City Manager may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (Ord. 6468-NS § 5, 1998)