A.     This chapter shall be administered by the collector or his designee acting as the collector.

    B.    The collector may make such rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to supplement or clarify such provisions or aid in their enforcement.

    When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the city, or in the state of California, as the case may be, the collector may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections.

    C.    The determination of the type or class of business or businesses a taxpayer is engaged in, or about to engage in, shall be an administrative function of the collector.

    In cases where a taxpayer believes he is placed in the wrong business or class of business or businesses, he may apply in writing to the collector for a change in classification setting forth in full the reason for requesting such change. The collector shall conduct an investigation and shall thereupon render a decision in writing as to the proper classification or classifications.

    If the taxpayer is aggrieved by the collector's decision, he shall have the right of appeal to the city council.

    D.    In addition to all other powers conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty days and, in such case, to waive any penalty that would otherwise have accrued. Interest, however, shall be added to any tax determined to be payable.

    E.    The collector shall have such other powers as are set out in this chapter or as may be prescribed by the city council. (Ord. 470 § 2 (part), 1991: prior code § 12-2)