A. The collector may promulgate rules and regulations consistent with the provisions of this chapter as may be necessary or desirable to aid in the interpretation and enforcement of the provisions of this chapter.

B. The collector is specifically authorized to promulgate rules and regulations governing the rate of the business license tax on gross receipts attributable to selling activities in the city where various extraterritorial events contribute to such gross receipts. (Ord. 3371 § 1, 1991)