§337.16.  Authority to collect local sales and use taxes

A.  The secretary of the Department of Revenue is hereby authorized to contract with all the governing authorities of any taxing authority, at the request of the subdivisions, to collect and enforce the collection of any sales and use tax, and related penalty, interest, or other charge, levied by the taxing authorities.  In order to collect and enforce any such tax, the secretary is vested with all the power and authority conferred by this Title.

B.  The contract between the Department of Revenue and such taxing authorities shall be executed by the secretary of the Department of Revenue and the proper official or officials of the governing authorities of the taxing authorities.  The contract shall provide the manner, the charges and costs of collection, if any, to be paid by the taxing authorities, and such other terms and conditions necessary to effectuate the contract.

Acts 2003, No. 73, §1, eff. July 1, 2003.