The administration of this article is vested in and shall be exercised by the Director of Finance who shall prescribe forms for the making of returns for the taxes imposed hereunder. 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. 0-1052. Passed 1-14-03.)