All taxes levied pursuant to Section 45–54–242.82 shall be paid to and collected by the department at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the additional tax levied in this subpart, each person subject to the tax shall file with the department a report or return in the form prescribed by the department, setting forth, with respect to all sales and business transactions used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of the business transactions. The report shall include items of information pertinent to the tax that the department may require. Any person subject to the tax levied may defer reporting credit sales until after they are collected, and if the person elects to defer reporting the sales, the person shall include in each monthly report all credit sales collections made during the month, and shall pay the tax due at the time of filing the report. All reports or returns filed with the department pursuant to this section shall be available for inspection by the Pickens County Commission, or its designated agent, at reasonable times during business hours.
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