A. All tobacco products brought into the Borough, unless explicitly exempted by this chapter, shall be presumed to be subject to the tax imposed hereunder in any action to enforce the provisions of this chapter.

B. The Chief Financial Officer and/or their designee shall take all lawful and necessary actions to administer this chapter including, but not limited to, adopting and revising procedures, regulations, fees, and written guidelines for taxability determinations. Adopted regulations may also provide for the application and interpretation of this chapter and provide for methods and forms for reporting, collecting, and paying the tax imposed by this chapter.

C. The Chief Financial Officer and/or their designee may also take other lawful actions to administer this chapter including, but not limited to, issuing written determinations of the taxability of specific actions upon request, contracting services for collection of delinquent accounts, compromising and abating penalties and interest, and/or negotiating and entering into payment plans for delinquent taxes, penalties and interest. (Ord. 2019-09 § 2, 2019; Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.060.)