AI-assisted research summary: Taxes under this act must be paid to and collected by the Department of Revenue, and affected taxpayers must file required reports or returns by the tax due dates.
All taxes levied in this act shall be paid to and collected by the 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 of Revenue 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 provided in Section 45-38-241.21 to be used as a measurement of the tax levied in Section 45-38-241.21, a correct statement of the gross proceeds of all such sales and the gross receipts of all such business and setting forth, with respect to the tax levied in Section 45-38-241.21, the total sales price of all property, the use, storage, or other compensation of which became subject to the tax imposed by Section 45-38-241.21 during the then preceding quarterly period; provided, however, that the reports shall include also such other items of information pertinent to the taxes and the amount thereof as the Department of Revenue may require. Any person subject to the taxes levied in Section 45-38-241.21 may defer reporting 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 such report. All reports, or returns filed with the Department of Revenue under this section shall be available for inspection by the Lamar County Commission, or its designated agent, at reasonable times during business hours.