The administration of this subchapter is vested in and shall be exercised by the collector of business taxes who shall prescribe forms and reasonable rules or procedure in conformity with this subchapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed hereunder. The collector of business taxes may request any municipal police officer to assist in enforcing the provisions of this subchapter as provided in W. Va. Code 11-9-2a(e). The enforcement of any of this subchapter in any court of the state shall be under the exclusive jurisdiction of fee collector of business taxes, who shall require the assistance of, and act through, the City Attorney.
(Ord. passed 12-18-1998)