(1) On or before the twentieth day of the month, each retailer shall file a return for the preceding month with the department in a form prescribed by the dep artment, together with payment of any CMRS prepaid service charges collected during the preceding month. (2) The return shall be signed by the person required to file the return or a duly authorized agent. (3) To reimburse itself for the cost of collecting and remitting the CMRS prepaid service charge, each retailer may deduct and retain from the CMRS prepaid service charge it collects during each calendar month an amount not to exceed three percent (3%) of the gross aggregate amount of the CMRS prepaid ser vice charges it collected that month.
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