§ 45-55-243-04

The sales taxes levied in Section 45–55–243.01 shall bedue and payable in monthly installments on or before the twentieth day of themonth next succeeding the month in which the tax accrues; the use taxes levied in Section45–55–243.03 shall be due and payable quarterly on or before the twentieth dayof the month next succeeding each quarterly period during which the storage,use, or other consumption of the tangible personal property became taxablehereunder, each such quarterly period to end on the last day of each of themonths of March, June, September, and December. The sales taxes leviedin Section 45–55–243.01 shall be paid to and collected by thespecial collection agent at the same time as and along with the payment andcollection of the state sales tax; the use taxes levied in Section 45–55–243.03 shall be paid to and collected by the special collection agent at thesame time as and along with the payment and collection of the state use tax. Except as otherwise provided by resolutionand order of the governing body of the county, on or prior to the due dates ofthe taxes herein levied, each person subject to such taxes shall file

use tax. Except as otherwise provided by resolutionand order of the governing body of the county, on or prior to the due dates ofthe taxes herein levied, each person subject to such taxes shall file with thespecial collection agent a report or return in such form as may be prescribedthereby, setting forth, with respect to all salesand business that are requiredto be used as a measure of the sales taxes herein levied, a correctstatement of the gross proceeds of all such taxes and the gross receipts of allsuch business, and setting forth, with respect to the use taxes levied hereinthe total sales price of all property, the use, storage, or other consumption of which becamesubject to the use taxesduring the then preceding quarterly period. Such report shall include all such other items of informationpertinent to the taxes and the amount thereof as the state Department ofRevenue, or the person directed by resolution and order of the governing bodyof the county, may require. Anyperson subject to the sale taxes levied herein may defer reporting credit salesuntil after their collection, and in the event he or she so defers reportingthem, he or she shall thereafter include in each

on subject to the sale taxes levied herein may defer reporting credit salesuntil after their collection, and in the event he or she so defers reportingthem, he or she shall thereafter include in each monthly report all creditcollections made during the month preceding and shall pay the taxes due thereonat the time of filing such report. Allreports or returns filed under this section shall be available for inspectionby the governing body of the county or its designated agent at reasonable timesduring business hours.(Act 2007–371, p. 727, § 6.)