A taxpayer who is required to pay any transaction privilege and affiliated excise taxes to this state or a county or municipality may report and pay the required tax through electronic means. The electronic system shall be administered by the department of revenue. The department may enter into an agreement with the cities and towns that did not have an intergovernmental contract or agreement in effect as of January 1, 2013 with the department to provide for unified or coordinated licensing, collection and auditing programs for the cities and towns to contribute to the payment of the electronic system through money or resources. The electronic system shall:

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1. Include a single point for licensing, filing a single return and paying transaction privilege and affiliated excise taxes for all state, county and municipal taxing jurisdictions.

2. Consolidate data in a manner compatible with the data systems of the department of revenue.

3. Capture data with sufficient specificity to meet the needs of the taxing jurisdictions.

4. Allow for identification of the correct taxing jurisdictions and tax rates based on the place where the transaction is sourced.