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. Without limiting the generality of the foregoing and notwithstanding any provision herein to the contrary, the Director of Finance may execute and deliver binding agreements with other municipalities to carry out the provisions of this article respecting cooperation and tax administration, including without limitation sourcing of gross income for municipal business and occupation tax purposes and may execute and deliver binding agreements with the West Virginia State Tax Commissioner respecting the exchange of taxpayer information. The Director of Finance may request any municipal officer to assist in enforcing the provisions of this as provided in West Virginia Code §11-10-5i. The enforcement of any provision of this article in any court 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. (Ord. 02-2. Passed 2-7-02.)