The administration of this article is vested in and shall be exercised by the City Recorder who shall prescribe forms and reasonable rules in conformity with this article for making of returns and for the ascertainment, assessment and collection of the taxes imposed hereunder. The enforcement of any of the provisions of this article in any of the courts of the State shall be the responsibility of the City Recorder who may require the assistance of the City Attorney in any action. (1972 Code §19-1-20)