Any seller who is required to collect the special excise tax herein levied shall pay over such tax to the Washington State Department of Revenue, acting on behalf of the County for the County’s account, as required by the provisions of RCW 67.28.190 and 67.28.200. Such tax so paid over shall be deducted from the amount of tax such seller would otherwise be required to collect and to pay over to the Tax Commission under Chapter 82.08 RCW as required by the provisions of RCW 67.28.190.