§ 45-54-242-52

All taxes authorized to be levied in Section 45–54–242.51 shall be paidto and collected by the stateDepartment of Revenueat the same time and in the same manner as state sales and usetaxes are paid. On or prior to thedue dates of the additional tax levied in this subpart, each person subject tothe tax shall file with the state Department of Revenue a report or return inthe form prescribed by the department, setting forth, with respect to all salesand business transactions used as a measure of the tax levied, a correct statement of the gross proceeds of all thesales and gross receipts of the business transactions. The report shall also include other items of information pertinent to the tax that the state Department of Revenue may require. Any person subject to the tax levied maydefer reporting credit sales until after they are collected, and if the personelects to defer reporting the sales, the person shall include in each monthlyreport all credit sales collections made during themonth, and shall pay the tax due thereon at the time of filing the report.

cts to defer reporting the sales, the person shall include in each monthlyreport all credit sales collections made during themonth, and shall pay the tax due thereon at the time of filing the report. All reports or returns filed with thestate Department of Revenue under this section shall be available forinspection by the Pickens County Commission, or its designated agent, atreasonable times during business hours.(Act 92–405, p. 831, § 3.)