Returns and remittances of the tax herein levied and collected shall be made to the tax collector at the time and in the manner, form, and amount as prescribed for returns and remittances required by the state sales tax code; and remittances of tax collected hereunder shall be subject to the same discount as may be allowed by the code for collection of state sales taxes.
(Prior Code, § 7-217) Penalty, see § 37.99