The administration of this article is vested in, and shall be exercised by the City Treasurer, who, in connection therewith, shall prescribe all necessary forms. The Treasurer may prescribe all necessary rules and regulations that are in conformity with this article, for the making of returns and for the ascertainment, assessment and collection of all the taxes imposed hereunder. The enforcement of this article in any of the courts of this State shall be under the exclusive jurisdiction of the City Treasurer, who shall require the assistance of and act through the City Attorney.
The City Treasurer may cause examples of different hypothetical tax situations resulting from an application of this article to be prepared and filed with the City Clerk and City Attorney, in order that correct interpretations regarding applicability may be made by the public.
The City Treasurer may execute and deliver binding agreements with other municipalities to carry out the provisions of this article respecting cooperation and tax administration, including sources of gross income for municipal business and occupation tax purposes. (Ord. 2001. Passed 2-7-02.)