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A. Any seller of nontitled tangible personal property may apply to the comptroller to collect the tax imposed by this chapter. If the comptroller approves the application, the seller shall remit to the department any tax collected from purchasers on or before the last day of the calendar month following the month in which the tax is collected.
B. The department shall allow sellers that collect and remit the tax imposed by this chapter a fee of five percent of tax collected to reimburse them for expenses incurred in connection with collecting and remitting the tax. This fee shall not be allowed for taxes not timely remitted.
C. Any remittance made to the department pursuant to this Section 3-27-080 shall be accompanied by a remittance return on a form prescribed by the comptroller containing such information as the comptroller may reasonably require.
D. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
(Added Coun. J. 11-22-91, p. 9180; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 12-12-01, p. 75777, § 2.11; Amend Coun. J. 12-4-02, p. 99931, § 2.7; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)