In order to properly carry out and enforce the provisions of this subtitle and to collect the tax levied and imposed by this subtitle, the Director of Finance is hereby authorized and empowered: subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, to make, adopt, promulgate, and amend, from time to time, such rules and regulations as he may deem necessary or proper:to carry out and enforce the provisions of this subtitle; to fully collect the tax imposed by this subtitle; and to define or construe any of the terms and provisions used in this subtitle in connection with the imposition or collection of that tax; with the approval of the City Solicitor:to compromise disputed claims in connection with the tax levied and imposed by this subtitle; and for good and sufficient causes shown, to abate or remit interest and penalties and to rebate and refund any taxes erroneously or improperly paid; and to delegate any of his powers, duties, and functions under the provisions of this subtitle to the City Collector. Ord. 18-215 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.