Section 45-57-244.01 Payment of Taxes.

The sales tax levied in Section 45–57–244 shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrued; the use tax levied pursuant to Section 45–57–244 shall be due and payable quarterly on or before the 20th day of the month next succeeding each quarterly period during which the storage, use, or other consumption, of the tangible personal property became taxable, each quarterly period to end on the last day of each of the months of March, June, September, and December. All taxes levied pursuant to this subpart shall be paid to and collected by the state Department of Revenue at the same time and along with the collection of the state sales tax and the state use tax. On or prior to the due dates of the taxes levied, each person subject to the taxes shall file with the department a report or return in such form as may be prescribed by the department, setting forth with respect to all sales and business that are required to be used as a measurement of the tax levied, a correct statement of the gross proceeds of all sales and the gross receipts of all such business, and setting forth with respect to the use tax levied, the total sales price of all property, the use, storage, or other consumption of which became subject to the tax during the then preceding quarterly period. The reports shall include also such other items of information pertinent to the taxes and the amount thereof as the department may require. Any person subject to the taxes levied may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the taxes due thereon at the time of filing the report. All reports or returns filed with the department under this section shall be available, for inspection by the County Commission of Russell County, or its designated agent, at reasonable times during business hours.