For the purpose of ascertaining the amount of tax payable under this article, it shall
be the duty of all dealers on or before the twentieth (20th) day of the month following
the month in which this tax shall become effective to transmit to the tax collector
upon forms prescribed, prepared and furnished by him, returns showing the gross sales,
purchases, gross proceeds from lease or rental, gross payments for lease or rental,
gross proceeds derived from sales of services, as the case may be, arising from all
taxable transactions during the preceding calendar month or during the part of the
preceding calendar month, running from the effective date of this article to the end
of such month. Thereafter, like returns shall be prepared and transmitted to said
tax collector by all dealers, on or before the twentieth (20th) day of each month,
for the preceding calendar month. Said returns shall show such further information
as the tax collector may require to enable him to correctly compute and collect the
tax herein levied. Such returns shall be signed by the dealer filing the same, and
his signature thereon shall constitute a warranty on the part of the dealer that he
has read and examined the said returns and that, to the best of his knowledge and
belief, the same are true, correct and complete. Every dealer at the time of making
the return required hereunder shall compute and remit to the parish school board the
required tax due for the preceding calendar month.
