§ 17.1-6. Administration of subtitle.

In order to properly carry out and enforce the provisions of this subtitle and to collect the tax levied and imposed by this subtitle, the Director of Finance is hereby authorized and empowered:

(1) subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, to make, adopt, promulgate, and amend, from time to time, such rules and regulations as he may deem necessary or proper:

(i) to carry out and enforce the provisions of this subtitle;

(ii) to fully collect the tax imposed by this subtitle; and

(iii) to define or construe any of the terms and provisions used in this subtitle in connection with the imposition or collection of that tax;

(2) with the approval of the City Solicitor:

(i) to compromise disputed claims in connection with the tax levied and imposed by this subtitle; and

(ii) for good and sufficient causes shown, to abate or remit interest and penalties and to rebate and refund any taxes erroneously or improperly paid; and

(3) to delegate any of his powers, duties, and functions under the provisions of this subtitle to the City Collector.