A. Every sale made within 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 director 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 the determination of the taxability of sales.

C. The director may also take other lawful actions to administer this chapter including, but not limited to, issuing written determinations of the taxability of specific sales 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.

D. With the approval of the director, the alcoholic beverage tax administrator shall prepare, implement, and revise forms for the administration of this chapter.

E. The director may modify any reporting and/or remittance requirement(s) under FNSBC 8.52.100 or 8.52.110 in order to coordinate such reporting and/or remittance requirement(s) with any similar requirement(s) of any municipality within the Borough. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.090.)