The administration of these sections is vested in and shall be exercised by the City Treasurer who shall prescribe forms and reasonable rules in conformity with this article, 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 Mayor and Council.
The City Treasurer may execute and deliver binding agreements with other municipalities to carry out the provisions of the article respecting cooperation and tax administration, including sourcing of gross income for municipal business and occupation tax purposes.