The commissioner and the appropriate fiscal officer of the county further agree that this agreement shall be exclusively controlling and determinative of their respective authorities, duties and liabilities with respect to the collection, administration, custody, remittal and enforcement of the tax as imposed by the county in accordance with the local law. The commissioner and the appropriate fiscal officer of the county further agree as follows:
N.Y. Comp. Codes R. & Regs. Tit. 15 § 29.3