AI-assisted research summary: Sales and use taxes must be paid on set schedules, and affected persons must file reports with the special collection agent by the due dates.
The sales taxes levied in Section 45–55–243.01 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; the use taxes levied in Section 45–55–243.03 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last day of each of the months of March, June, September, and December. The sales taxes levied in Section 45–55–243.01 shall be paid to and collected by the special collection agent at the same time as and along with the payment and collection of the state sales tax; the use taxes levied in Section 45–55–243.03 shall be paid to and collected by the special collection agent at the same time as and along with the payment and collection of the state use tax. Except as otherwise provided by resolution and order of the governing body of the county, on or prior to the due dates of the taxes herein levied, each person subject to such taxes shall file with the special collection agent a report or return in such form as may be prescribed thereby, setting forth, with respect to all sales and business that are required to be used as a measure of the sales taxes herein levied, a correct statement of the gross proceeds of all such taxes and the gross receipts of all such business, and setting forth, with respect to the use taxes levied herein the total sales price of all property, the use, storage, or other consumption of which became subject to the use taxes during the then preceding quarterly period. Such report shall include all such other items of information pertinent to the taxes and the amount thereof as the state Department of Revenue, or the person directed by resolution and order of the governing body of the county, may require. Any person subject to the sale taxes levied herein may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon at the time of filing such report. All reports or returns filed under this section shall be available for inspection by the governing body of the county or its designated agent at reasonable times during business hours.