All taxes levied pursuant to Section 45–54–242.82 shall be paid to andcollected by the department at the same time and in the same manner as state sales and use taxes are paid. On orprior to the due dates of the additional tax levied in this subpart, eachperson subject to the tax shall file with the department 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 correctstatement of the gross proceeds of all the sales and gross receiptsof the business transactions. The report shall includeitems of information pertinent to the tax that the department may require. Anyperson subject to the tax levied may defer reporting credit sales until afterthey are collected, and if the person elects to defer reporting the sales, theperson shall include in each monthly report all credit sales collections madeduring the month, and shall pay the tax due at the time of filing the report. All reports or returns filed with thedepartment pursuant to this section shall be available for inspection by the PickensCounty Commission, or its ll pay the tax due at the time of filing the report. All reports or returns filed with thedepartment pursuant to this section shall be available for inspection by the PickensCounty Commission, or its designated agent, at reasonabletimes during business hours.(Act 94–86, p. 90, § 4.)
Alabama Legal Code