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, subject to the approval of Council, for the making of returns and for the ascertainment, assessment and collection of the taxes imposed hereunder; and the enforcement of any of the provisions of this article in any of the courts of the State shall be under the exclusive jurisdiction of the Director of Finance who shall require the assistance and act through the City Attorney.
This article is based upon the provisions of West Virginia Code Article 11-13, and it is intended that the sections of this article be construed with the light of such law, so far as the premises admit hereof.
(10-11-83)