Severance tax levied. There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing clay, sand and gravel within Elmore County. The tax shall be paid to the department of revenue at the rate of one cent per ton by every producer who severs clay, sand and gravel within Elmore County.
Producer reports and payments.
The producer shall accompany such report with payment of the full amount of the tax shown to be due. The report shall be signed by the producer himself in the case of an individual producer, or by a member, officer, or manager of the producer in other cases. Purchaser and transporter reports. The report shall be signed by the purchaser or transporter himself in the case of an individual purchaser or transporter, or by a member, officer or manager of the purchaser or transporter in all other cases. The tax imposed by this act shall constitute a debt due Elmore County and may be collected by civil suit, in addition to all other methods provided by law.