(1) The Chief Financial Officer shall enforce the provisions of this ordinance and shall have the power to adopt rules and regulations not inconsistent with this ordinance as may be necessary to aid in its enforcement.

(2) Every marijuana retailer shall keep complete and accurate electronic records in an accounting format established by the Chief Financial Officer relating to the sale of marijuana items. All records shall be kept for a period of five years. The Chief Financial Officer shall have the right to inspect such records at all reasonable times.

(3) If an extension of time to file a return or remit tax is granted, a marijuana retailer shall pay interest at the rate established in the most recent fee schedule approved by resolution of the City Council. If a return is not filed and if the tax and interest due are not paid in full by the end of the extension period, the interest shall become part of the tax for computation of penalties prescribed in Section 8.3125.