Notwithstanding any provision of this chapter, the city may enter into an intergovernmental agreement authorized by ORS 190.010, 190.110, or 305.620 for collection of the tax imposed by TMC 3.10.020. The city council shall authorize by resolution any intergovernmental agreement entered into pursuant to this chapter, after making a finding that any collection, enforcement, appeal, or refund procedures authorized by the intergovernmental agreement are comparable to, or provide greater protections to, marijuana retailers and to the public, than the procedures set out in TMC 3.10.040 through 3.10.070. If an intergovernmental agreement entered into pursuant to this chapter is approved by council resolution, the tax collection and enforcement procedures authorized by the intergovernmental agreement shall govern collection of the tax imposed by TMC 3.10.020 as provided in the intergovernmental agreement. [Ord. 932 § 1, 2016.]