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

(2) The tax administrator shall have the 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 tax administrator’s office.

(3) The tax administrator may make administrative agreements to vary the strict requirements of this chapter so that collection of any tax imposed hereby may be made in conformance with the billing procedures of a particular service supplier so long as said agreements result in collection of the tax in conformance with the general purpose and scope of this chapter. A copy of each such agreement shall be on file in the tax administrator’s office. (Ord. 593-P § 1, 2004; Ord. 441 § 1. 2002 Code § 7-5.14).