(a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause those taxes to be administered and collected by the state Department of Revenue or a private collection agency at the same time and in the same manner as the state sales tax and state use tax are collected, pursuant to, and in accordance with, the applicable provisions of Sections 11–3–11.2 and 11–3–11.3. Without limiting the generality of the foregoing, the governing body of the county or other collection agency shall have the same rights, remedies, power, and authority, including the right to adopt and implement the same procedures, as would be available to the state Department of Revenue if the taxes herein authorized were being administered, enforced, and collected by the state Department of Revenue. The governing body may retain or may pay to the state Department of Revenue or a private collection agency, as a fee for the cost of collecting the taxes, an amount not to exceed five percent of the proceeds of the taxes so collected. If the governing body of the county or the state Department of Revenue administers and collects the taxes, the amount retained by the governing body or paid to the state Department of Revenue as a collection fee shall not exceed the actual cost of collection, or an amount that does not exceed five percent of the proceeds of the taxes collected, whichever amount is less. (b) With respect to the taxes herein authorized to be levied and imposed by it, the county shall be deemed to be a self-administered county, as that term is defined in Section 40–2A–3.
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