Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper's tax as the department of state revenue.
(b) The department of state revenue shall prescribe a standard return form to be used by a taxpayer with remittance of the innkeeper's tax:
(1) to the department of state revenue, if the taxpayer files a separate return for the innkeeper's tax; or
(2) to the county treasurer, if an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue.