The administration of this article is vested in, and shall be exercised by the Collector who shall prescribe forms and reasonable rules 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 provision of this article in any of the state courts shall be under the exclusive jurisdiction of the Collector who shall require the assistance of and act through the City Attorney.
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 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 exchange of taxpayer information.
(Ord. 1216. Passed 1-28-03.)