The tax imposed under this subchapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under I.C. 6-2.5 et seq. However, the return to be filed with the payment of the tax imposed under this subchapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the Department of State Revenue.
(`92 Code, § 4-187) (Ord. 95-24, passed 7-27-95)