A multi-channel video or audio service provider shall:

1. (1) collect the tax imposed by Section 59-26-103 from the purchaser;

2. (2) pay the tax collected under Subsection (1) to the commission:

   1. (a) monthly on or before the last day of the month immediately following the last day of the previous month if:

      1. (i) the multi-channel video or audio service provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or
      2. (ii) the multi-channel video or audio service provider is not required to file a sales and use tax return under Chapter 12, Sales and Use Tax Act; or
   2. (b) quarterly on or before the last day of the month immediately following the last day of the previous quarter if the multi-channel video or audio service provider is required to file a sales and use tax return with the commission quarterly under Section 59-12-108; and
3. (3) pay the tax collected under Subsection (1) using a form prescribed by the commission.