A. The telecommunications carrier shall collect this surcharge and remit it to the department on a monthly basis, not later than 30 days after it is collected by the carrier, or the last day of the month following the month it was collected by the carrier, whichever occurs later. The remittance return shall be in a form prescribed by the comptroller and shall include any information the comptroller deems necessary. The remittance return shall be filed and signed by an officer or authorized representative of the carrier.
B. Notwithstanding any other provision of this chapter, (1) all 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 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 subject covered by those sections.
(Prior code § 189.1-5; Added Coun. J. 12-6-89, p. 9623; Amend Coun. J. 9-10-97, p. 51631; Amend Coun. J. 12-2-98, p. 85604; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 3-31-04, p. 20916, § 3.20; Amend Coun. J. 11-17-10, p. 106597, Art. V, § 2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)