§ 24-11. Rules and regulations.

(a) In general.

Subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, the Director of Finance may adopt rules and regulations as necessary or appropriate to:

(1) govern the payment, collection, and accounting of the tax imposed by this subtitle;

(2) define any terms used in connection with the imposition and collection of the tax imposed by this subtitle;

(3) provide for the compromise of disputed claims and, for good and sufficient cause shown, the waiver of interest and penalties;

(4) provide for the refund of any tax, interest, or penalty erroneously or illegally paid; and

(5) otherwise administer, enforce, and carry out this subtitle.

(b) Taxicab service operating groups or associations.

The rules and regulations adopted under this subtitle may include standards and procedures by which an operating group or association, as described in COMAR 20.90.02.08 {"Operating Associations"}, may remit the taxes, submit the reports, and maintain the records otherwise required by this subtitle for and on behalf of taxicab service operators associated with that operating group or association.