a. The administration of this chapter is vested in and exercised by the Town of Oro Valley, except as otherwise provided, and all payments shall be made to the Town of Oro Valley. The Town may, pursuant to an intergovernmental agreement, contract with the State of Arizona Department of Revenue for the administration of the tax. In such cases, “Tax Collector” shall also mean the Arizona Department of Revenue, when acting as agent in administering this tax.

b. The Tax Collector shall prescribe the forms and procedures necessary for the administration of the taxes imposed by this chapter.

c. Except where such regulations would conflict with administrative regulations adopted by the Town Council or with provisions of this chapter, all regulations on the transaction privilege tax adopted by the Arizona Department of Revenue under the authority of A.R.S. Section 42-1005 shall be considered regulations of this chapter and enforceable as such.

d. Taxpayers shall be subject to the State Taxpayer Bill of Rights (A.R.S. Section 42-2051 et. seq).

e. The unified audit committee shall publish uniform guidelines that interpret the model city tax code and that apply to all cities and towns that have adopted the model city tax code as provided by A.R.S. Section 42-6005.