SEC. 21.3.8. ADDITIONAL POWERS AND DUTIES OF THE DIRECTOR OF FINANCE.

   (a)   The Director of Finance shall have the power and duty and is hereby directed to enforce each and all of the provisions of this article.

   (b)   In administering and enforcing the provisions of this article, the Director of Finance shall have the same powers and duties with respect to collecting the tax provided herein as the Director of Finance has under Sec. 21.15 of this chapter with respect to collecting the Business Tax.

   (c)   The provisions of Sections 21.17, 21.20, and 21.21 of this chapter shall apply to the administration and collection of the tax imposed under the provisions of this article in the same manner as they apply to the administration and collection of the Business Tax.

   (d)   Where the Director of Finance determines that efficiency in the administration of the tax would be promoted, the Director of Finance may establish reporting periods greater than quarterly, but not to exceed one year, for lessors who rent only occasionally. The Director of Finance may establish shorter reporting periods for any lessor if the Director of Finance deems it necessary in order to insure collection of the tax.