§ 1137. Payment of tax. (a) Every person required to file a return\nunder the preceding section whose total taxable receipts (as "taxable\nreceipts" are described in subdivision (a) of such section), amusement\ncharges and rents are subject to the tax imposed pursuant to\nsubdivisions (a), (c), (d), (e) and (f) of section eleven hundred five\nof this article shall, at the time of filing such return, pay to the\ncommissioner the total of the following:\n (i) Four percent of the total of all receipts, amusement charges and\nrents subject to tax under this article, and if any of such receipts,\namusement charges and rents are subject to local tax imposed pursuant to\narticle twenty-nine of this chapter, an additional percentage of the\ntotal thereof equal to the percentage rate of such local tax;\n (ii) All taxes imposed by section eleven hundred ten or pursuant to\narticle twenty-nine of this chapter upon such person's use of property\nor services;\n (iii) All moneys collected by such person, purportedly as tax imposed\nby this article or pursuant to article twenty-nine of this chapter, with\nrespect to any receipt, gallon of motor fuel or diesel motor fuel sold,\namusement charge or rent not subject to tax, and all moneys collected\nwith respect to any receipt, gallon of such fuel, amusement charge or\nrent subject to tax, purportedly in accordance with a schedule\nprescribed by the commissioner but actually in excess of the amount\nstated in such schedule as the amount to be collected; and\n (iv) The correct number of cents per gallon of motor fuel and diesel\nmotor fuel sold subject to tax under this article, and, if any of such\ngallons sold are subject to local tax imposed pursuant to article\ntwenty-nine of this chapter, an additional number of cents per gallon\nsold subject to such local taxes equal to the rates of such taxes.\n (b) Every person required to file a return under the preceding section\nand not subject to the provisions of subdivision (a) of this section\nshall, at the time of filing such return, pay to the commissioner the\ntaxes imposed by this article and pursuant to article twenty-nine of\nthis chapter as well as all other moneys collected by such person acting\nor purporting to act under the provisions of this article or of any\nlocal law, ordinance or resolution adopted pursuant to such article\ntwenty-nine; provided, however, that if the commissioner shall have\nfixed an effective rate of tax applicable to any or all of his or her\nreceipts, amusement charges and rents as provided in subdivision (d) of\nthis section, any such person may elect, with reference to such\nreceipts, amusement charges and rents and subject to approval by the\ncommissioner and to such regulations as the commissioner may promulgate,\nto pay to the commissioner at the time of filing his or her return the\ntotal of the following:\n (i) The percentage of such receipts, amusement charges and rents fixed\nby the commissioner as the effective rate of tax applicable thereto;\n (ii) All taxes imposed by section eleven hundred ten or pursuant to\narticle twenty-nine of this chapter upon such person's use of property\nor services;\n (iii) All moneys collected by such person, purportedly as tax imposed\nby this article or pursuant to article twenty-nine of this chapter, with\nrespect to any receipt, gallon of motor fuel or diesel motor fuel sold,\namusement charge or rent not subject to tax, and all moneys collected\nwith respect to any receipt, gallon of such fuel, amusement charge or\nrent subject to tax, purportedly in accordance with a schedule\nprescribed by the commissioner but actually in excess of the amount\nstated in such schedule as the amount to be collected;\n (iv) The amount of the taxes imposed by this article and pursuant to\narticle twenty-nine of this chapter with respect to all receipts,\namusement charges and rents as to which no effective rate of tax fixed\nby the commissioner is applicable; and\n (v) The co
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