A. Every room rental made within the Borough, unless explicitly exempted by this chapter or a subsequent ordinance, shall be presumed to be subject to the room tax imposed hereunder in any action to enforce the provisions of this chapter.

B. The director shall adopt and amend procedures, regulations, fees, and forms for the administration of this chapter, shall adopt guidelines for the determination of the taxability of transactions, and may rule on specific transactions upon request. The parties to that rental may rely upon the written ruling on a specific room rental unless essential facts were not provided to the director or the ruling is clearly contrary to the provisions of this chapter.

C. Claims filed and decisions made under this section are subject to the appeal process set forth in FNSBC 8.48.120.

D. The director shall take all steps necessary and appropriate to administer this chapter. Such steps may include the authority to contract services for collection of delinquent accounts, compromise and abate penalties and interest, or to negotiate and enter into payment plans for delinquent taxes, penalties and interest. (Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.070.)