The administration of this article is vested in and shall be exercised by the Collector, who shall prescribe forms for the making of returns for the taxes imposed hereunder; and in the ascertainment, assessment and collection of taxes imposed hereunder, the Collector shall follow the rules and regulations as now or hereafter prescribed by the State Tax Commissioner. In the application of the rules and regulations of the State Tax Commissioner for the ascertainment, assessment and collection of the taxes imposed hereunder, where applicable, "Municipality" shall be substituted for the word "State" and "Collector" shall be substituted for "Tax Commissioner"; and the enforcement of any of the provisions of this article in any of the courts of the State shall be under the exclusive jurisdiction of the Collector, who shall require the assistance of and act through the City Attorney.
(Ord. 2019-07. Passed 12-2-19.)