The Orange County Comptroller is authorized and directed to promulgate and publish
such rules and procedures from time to time as the comptroller may determine to be
necessary or useful in the collection, remittance, administration, and enforcement
of the tax levied under this division. Such rules and procedures shall be binding
upon and enforceable against all sellers and other persons subject to the provisions
of this division, but only if and to the extent that such rules and procedures are
not inconsistent with general law or this division.
