The administration of this subchapter is vested in and shall be exercised by the Finance Director who shall prescribe forms and reasonable rules in conformity with this subchapter 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 subchapter in any of the courts of the state. Without limiting the generality of the foregoing and notwithstanding any provision herein to the contrary, the Finance Director may execute and deliver binding agreements with other municipalities to carry out the provisions of this subchapter respecting cooperation and tax administration, including sourcing of gross income for municipal business and occupation tax purposes, may execute and deliver binding agreements with the State Tax Commissioner respecting the exchange of taxpayer information as set forth in § 113.161 and may execute and deliver settlement agreements as set forth in § 113.162.
(Ord. passed 11-12-2019)