A. The tax administrator shall administer and enforce provisions of this chapter and has the power to adopt rules and regulations not inconsistent with this chapter as may be necessary to aid in the administration and enforcement of this chapter.

B. Prior to the adoption of rules and regulations, the tax administrator shall give public notice of its intent to adopt rules and regulations, provide copies of the proposed rules and regulations to interested parties, and conduct a public hearing on the proposed rules and regulations. Public notice shall be given when rules and regulations have been finally adopted. Copies of current rules and regulations shall be made available to the public upon request.

C. Unless the context requires otherwise, references to “this chapter” herein includes any rules and regulations duly adopted by the tax administrator. [BC 7.18.040, added by Ordinance No. 4687, 6/21/16]