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The administration of this Article is hereby vested in the Finance Director, who shall have the following powers and authority:

(1) To render written interpretations of the provisions in this Article and any administrative rules or regulations adopted pursuant thereto.

(2) To prescribe forms and administrative procedures for the ascertainment, assessment and collection of the tax.

(3) To formulate and promulgate appropriate regulations to effectuate the purpose of this Article, except that any such regulations shall not become effective until the same have been reviewed and approved by the Town Council at a noticed public hearing.

(4) To require any taxpayer or person to make additional returns, render statements, furnish records or make informational reports to determine whether or not such taxpayer or other person is liable for the collection or payment of a tax.

(5) To administer oaths and take testimony.

(6) To designate agents to assist in the performance of the duties and responsibilities set forth in this Article.

(7) To issue subpoenas for witnesses and/or for the production of books, accounts and records required to be kept under the provisions of this Article, such subpoenas to be served in accordance with the Colorado Municipal Court Rules of Procedure, including the payment of fees. In the event a duly served subpoena is not honored, the Finance Director may request the Town Attorney to seek the enforcement of the same in the Municipal Court.

(8) To maintain and make available to any person a current map showing the boundaries of Town, which map can be relied upon by taxpayers and vendors for the purpose of collecting the tax imposed under this Article. (Prior code 3.40.130)