The tax imposed in this subchapter shall be collected by the state department of revenue in accordance with the same rules and regulations applicable to all other state sales tax and under any additional rules and regulations as the state secretary of revenue shall lawfully prescribe.
(1992 Code, § 39-18) (Ord. 51-79, passed 6-4-1979; Ord. 150-95, passed 12-4-1995)