These regulations are issued as an aid to the
taxpayer to explain the meaning and scope of certain parts of Ordinance
No. 81-419, as amended under Ordinance No. 93-608., and as hereafter
amended (Business Privilege Tax Ordinance). These regulations are not intended to encompass every
provision of the ordinances or to be construed to take the place of
the ordinances. In the event of any conflict between these regulations
and any provision of any ordinance, the provisions of the ordinance
govern.
The business tax receiver is charged with the
administration and enforcement of the Ordinance. All questions about
the ordinance should be directed to the business tax receiver.