§ 35-164. Collector authorized to make rules and regulations.

Latest version.

(a)

The collector shall make and enforce all rules and regulations necessary for the proper, complete and equitable collection of the tax levied by this article. He may adopt different rules and regulations and forms for different classes or kinds of businesses, uniform as to each class, if by so doing the collection of the full amount of taxes due under this article may be simplified and made more certain.

(b)

The collector may make and publish reasonable rules and regulations, not inconsistent with law, for the enforcement of the provisions of this article and collection of the revenue hereunder.

(Ord. No. 17268, § 1, 6-10-87)

State law reference

Similar provisions, R.S. § 47:352.

                    
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