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(a) The Finance Director of the City of Kenai may take any action necessary or appropriate to the implementation of this chapter by promulgating regulations which may include the adoption of forms. Such regulations or any procedures adopted by the Finance Director are effective at the time indicated by him, but are subject to revision or repeal by the City Council at the next meeting following their effective date or at any time that the City Council acts thereon.

(b) Should a taxpayer under this Code or a seller obliged to collect the tax, be in doubt as to the applications of the provisions to an actual situation facing the taxpayer, or about to face the taxpayer, the taxpayer may apply for an informal ruling on the issue. Rulings having a general application may, at the discretion of the Finance Director, be promulgated as regulations.

(Ord. 197)