42-5303. Administration


Unless the context otherwise requires, article 1 of this chapter governs the
administration, collection and enforcement of the taxes imposed by this article, except
that:


1. If a municipal water delivery system is subject to the transaction privilege
tax:


(a) A separate license and bond are not required for the tax imposed by this
article, but the tax due under this article shall be included, reported and paid with the
transaction privilege tax, with a separate accounting for the tax imposed by this
article.


(b) The tax imposed by this article may be included without segregation in any
notice and lien filed for unpaid transaction privilege taxes.


2. A separate bond is not required of employees of the department in administering
this article.