3-2-8: PAYMENT OF TAX; BRACKETS:
   A.   The tax herein levied shall be paid to the state tax commission at the time and in form and manner provided for payment of state sales tax under the state sales tax law.
   B.   The bracket system for the collection of the town sales tax by the state tax commission shall be as the same is hereafter adopted by the agreement of the town and the state tax commission, in the collection of both the town sales tax and the state sales tax. (2002 Code)