The administration of this article is vested in and shall be exercised by the Finance Director, who shall prescribe forms and reasonable rules of procedure in conformity with this article for the making of returns and for the ascertainment, assessment and collection of the tax imposed and levied 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 Finance Director.
(Ord. 1334, passed 1-7-02)