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The City Manager, or designee, shall have authority to adopt rules and regulations not inconsistent with the provisions of this chapter, for carrying out and enforcing payment, collection and remittance of the taxes herein levied. Such rules and regulations may include the form of tax return required to be filed with the City at the time of payment of the tax on gambling activities, and procedures for auditing of the taxpayer’s records. A copy of the rules and regulations so adopted shall be on file and available for public examination in the Clerk’s office. [Ord. 20 § 8, 1995.]