(1) The office of the political subdivision issuing the permit is responsible for remitting the surcharge to the Department of Finance and Administration, Miscellaneous Tax Section.
(2) This remittance must be made by the fifteenth day of the month following the month in which the fee was collected.
(3) The remittance shall be made on reports prescribed by the Secretary of the Department of Finance and Administration.
(b) The political subdivision shall retain five percent (5%) of each permit surcharge to cover the cost of administration.