The department shall collect each tax imposed pursuant to the provisions of the County Local Option Gross Receipts and Compensating Taxes Act in the same manner and at the same time it collects the state gross receipts and compensating taxes.
History: 1978 Comp., § 7-20E-7, enacted by Laws 1993, ch. 354, § 7; 1997, ch. 125, § 9; 2008, ch. 51, § 2; 2014, ch. 79, § 2; 2019, ch. 270, § 52.
The 2019 amendment, effective July 1, 2019, removed provisions related to administrative fees; deleted subsection designation "A." and deleted former Subsection B.
The 2014 amendment, effective March 12, 2014, eliminated the distribution to the sole community provider fund; in Subsection B, in the second sentence, deleted "Except as provided in Subsection C of this section"; and deleted former Subsection C, which provided for a distribution to the sole community provider fund from the county gross receipts tax through June 30, 2009.
The 2008 amendment, effective February 28, 2008, added Subsection C.
The 1997 amendment, effective July 1, 1997, substituted "pursuant to" for "under" in Subsection A, and in Subsection B, substituted "shall withhold an administrative fee pursuant to Section 1 of this 1997 act" for "may deduct an amount not to exceed three percent of the local hospital gross receipts tax collected as a charge for the administrative costs of collection, which amount shall be remitted to the state treasurer for deposit in the state general fund each month" in the first sentence, and in the second sentence, substituted "pursuant to" for "under" and substituted "the administrative fee withheld and less any disbursements for" for "any disbursement for the administrative charge provided by this section".
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