The Director of Financial & Management Services shall have authority to adopt written rules and regulations not inconsistent with this chapter for the purpose of administering the business and occupation tax here imposed. Such rules shall be consistent, insofar as possible, with rules promulgated by the State of Washington Department of Revenue under RCW Ch. 82.04, the state Business and Occupation Tax. A copy of such written rules and regulations shall be made available to any taxpayer requesting the same. They may be amended from time to time by the Director of Financial & Management Services as he finds necessary. (Ord. M-2265 §3, 1981: Ord. M-203 §20, 1954)