A. The tax herein levied shall be paid to the state tax commission at the time and in the 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 city sales tax by the state tax commission shall be as the same is hereafter adopted by the agreement of the city and the state tax commission, in the collection of both the city sales tax and the state sales tax. (1980 Code § 32-27; amd. 2003 Code)