Section 45-26-246.23 Application of State Statutes.

(a) All of the following apply to the levied tax: (1) All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax. (2) Making of reports and keeping and preserving records, interest after due date of tax, or otherwise. (3) The adoption of rules with respect to the state lodging tax. (4) The administration and enforcement of the state lodging tax statutes, which are not inconsistent with this subpart when applied to the levied tax. (b) The county shall have and exercise the same powers, duties, and obligations with respect to the district taxes levied as imposed on the Commissioner of the Department of Revenue and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this subpart, to the taxes levied, and to the administration of this subpart are incorporated herein by reference and made a part as if fully set forth.