Administration

# (a)

# (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.