(A) The administration of this subchapter is vested in and shall be exercised by the Town Recorder, who shall prescribe forms and reasonable rules or procedures in conformity with this subchapter, subject to the approval of the Town Council, for the making of returns and for the ascertainment, assessment and collection of the taxes imposed herein, and the enforcement of any of the provisions of this subchapter in any of the counties of the state shall be under the exclusive jurisdiction of the Town Recorder, who shall require the assistance of and act through the Town Attorney.
(B) This subchapter is based upon the provisions of W. Va. Code Ch. 11, Art. 13, and it is intended that the sections of this subchapter be construed with the light of said law so far as the premises admit hereof.
(Prior Code, § 5-403) (Ord. passed 1-19-2021)