The tax authorized by this subpart shall be collected by the state Department of Revenue or the county commission or other entity which the county commission has contracted with to collect the taxes at the same time and in the same manner as state sales taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department or other entity a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, items of information pertinent to the tax as the department may require. Any person subject to the tax authorized by this subpart may defer reporting credit sales until after their collection, and in the event the person defers reporting the sales, the person shall thereafter include in each monthly report all credit collections made during the preceding month and shall pay the tax due at the time of filing the report. All reports filed with the department or other entity under this section shall be available for inspection by the county commission, or its designee.
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