A. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the County under this Chapter must be paid to the Department in the form of remittances payable to the Department.
B. The Department shall deposit the payments in the State Treasury to the credit of the sales and use tax account in the State General Fund.
C. The State Controller, acting upon the collection data furnished by the Department, shall, each month, from the sales and use tax account in the State General Fund:
1. Transfer one-half of one percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax for the counties.
2. Determine for each county the amount of money equal to the fees, taxes, interest and penalties collected in the County pursuant to this Chapter during the preceding month less the amount transferred pursuant to subsection C1 of this Section.
3. Transfer the total amount of taxes collected pursuant to this Chapter during the preceding month from out-of-State businesses not maintaining a fixed place of business within this State to the State distributive school account in the State General Fund.
4. Transfer the amount owed to each County to the intergovernmental trust fund and remit the money to the credit of the County School District Fund.
D. For the purpose of the distribution required by this Section, the occasional sale of a vehicle shall be deemed to take place in the County to which the privilege tax payable by the buyer upon that vehicle is distributed. (Ord. 106 §19(A), 1989)