(a) The person collecting any such tax shall make out a report upon
such forms and setting forth such information as the commissioner shall prescribe and
require, showing the amount of room rental charges collected, and the tax required to be
collected, and shall sign and deliver the same to the commissioner with a remittance of
such tax.
(b) Such reports and remittances shall be made on or before the twentieth day of each
month and covering the amount of tax collected during the preceding month. If the
remittance is by check or money order, it shall be payable to the county and all
remittances received hereunder by the commissioner shall be promptly paid to the treasurer
to be credited to the county general fund.