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ORDINANCE NS-2162 . ~67 Page 15 present a receipt or notice of nonliability within thirty (30) days after such sale or transfer after such assignee or successor commences to conduct business, the assignee or successor shall deposit the withheld amount with the finance director pending settlement of the account of the transferor. (e) Successor's liability. If the assignee or successor in interest fails to withhold the amount required to satisfy the tax liability, he shall become personally liable for the payment of the amount required to be withheld by him and shall be subject to penalty and interest charges as set forth in section 35-132. (f) Certificate of nonliability. Within thirty (30) days from the receipt of the application of any operator for a certificate of nonliability for the payment of transient occupancy taxes, the finance director after conducting an audit therefor shall issue the certificate if the operator's tax liability has been satisfied to the date of the application. If tax has accrued to that date, the finance director shall give notice to the operator of the amount which must be paid as a condition of issuing the certificate. Seo. 35-141. Additional powers and duties of tax administrator, eto. (a) The finance director shall have the power and duty to enforce this article and shall have the power to adopt rules and regulations not inconsistent with the provisions of this ordinance for the purpose of carrying out and enforcing the payment, collection, and remittance of the taxes herein imposed. A copy of all such rules and regulations adopted by the finance director shall be maintained on file in the offices of the finance director. Where uncertainty exists regarding the interpretation of any provision of this article or its application to a specific hotel, operator or transient, the finance director shall determine the intent of the provision. Such determination shall take the form of a written memorandum of intent. A copy of all such memoranda issued by the finance director shall be maintained on file in the offices of the finance director. (b) The finance director shall have the further power, for good cause shown, to extend the time for filing any required report and remitting any taxes collected for thirty (30) days; and shall have the further power, for good cause shown, to waive or release any cash deposit, bond, bankshare, lien, or other security required and to compromise any claim as to any penalty imposed, or charge demanded. (o) The finance director may with the consent and 15