Returns and remittances of the tax levied and collected under the provisions of this chapter shall be made to the state tax commission at the time and in the manner, form and amount as prescribed for returns and remittances required by the state sales tax code; and remittances of tax collected hereunder shall be subject to the same discount as may be allowed by said code for collection of state sales taxes. (1980 Code § 32-29; amd. 2003 Code)