A person who collects any city admission tax under section 4 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At the time the tax revenues are remitted, the person shall file a city admissions tax return on the form prescribed by the department of state revenue.

As added by P.L.44-2026, SEC.20.