(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.
(d) The provisions of Subsections (b) and (c) of Sec. 21.18 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.