Section 67-4-1406 - Monthly tax return - Annual audit(a)(1) The authorized collector of the tax shall be responsible for the collection of such tax and shall place the proceeds of such tax in accounts for the purposes stated in this part.(2) A monthly tax return shall be filed under oath with the authorized collector by the operator with such number of copies of the return as such collector may reasonably require for the collection of such tax.(3) The report of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such report shall be developed by the authorized collector and approved by the municipal legislative body prior to use.(4) The collector shall audit each operator in the municipality at least once per year and shall report on the audits made on a quarterly basis to the municipal legislative body.(b) The municipal legislative body is authorized to adopt reasonable rules and regulations for the implementation of this part, including the form for such reports.