For the purpose of ascertaining the amount of tax payable, it is the duty of all operators in the county to transmit to the department on or before the fifteenth day of the month next succeeding the month in which the tax accrues a return upon the forms provided by the department. The return shall show the month or period covered, the total number of tons of each type of sand, gravel, sandstone, chert and limestone sold from each production unit operated, owned or controlled by the taxpayer during the period covered, the amount of the tax and such information as the department may require. The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer.
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