The administration of this article is vested in and shall be exercised by the Director of Finance, who shall prescribe forms and reasonable rules or procedure in conformity with this article for the making of returns and for the ascertainment, assessment and collection of the taxes imposed hereunder; and the enforcement of any of the provisions of this article in any courts of the State shall be under the exclusive jurisdiction of the Director of Finance, who shall require the assistance of and act through the City Attorney.
(1976 Code Sec. 10-117)